REGISTERED NUMBER: 05406347 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

J & P PLANT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P A Gore

L Gore

J G Gore

REGISTERED OFFICE:

Brookfield Farm

Potton Road

Gamlingay

Sandy

Bedfordshire

SG19 3LJ

REGISTERED NUMBER:

05406347 (England and Wales)

FIXED ASSETS

Tangible assets

5

93,986

102,526

CURRENT ASSETS

Stocks

-

5,083

Debtors

6

358,363

213,250

Cash at bank

726,435

677,163

1,084,798

895,496

CREDITORS

Amounts falling due within one year

7

(114,825

)

(75,365

)

NET CURRENT ASSETS

969,973

820,131

TOTAL ASSETS LESS CURRENT LIABILITIES

1,063,959

922,657

PROVISIONS FOR LIABILITIES

8

(3,943

)

(4,551

)

NET ASSETS

1,060,016

918,106

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,059,916

918,006

SHAREHOLDERS' FUNDS

1,060,016

918,106

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

P A Gore - Director

1.	STATUTORY INFORMATION

J & P Plant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from services is recognised when those services are performed.

Revenue from sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

5% on cost

Plant and machinery

-

at varying rates on cost

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 20 ) .

5.	TANGIBLE FIXED ASSETS

Land and

Plant and

buildings

machinery

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

122,176

32,136

154,312

DEPRECIATION

At 1 April 2024

37,853

13,933

51,786

Charge for year

6,109

2,431

8,540

At 31 March 2025

43,962

16,364

60,326

NET BOOK VALUE

At 31 March 2025

78,214

15,772

93,986

At 31 March 2024

84,323

18,203

102,526

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

229,026

45,167

Other debtors

95,822

146,589

Social security

and other taxes

33,515

21,494

358,363

213,250

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

1,772

Trade creditors

30,487

33,083

Amounts owed to group undertakings

-

9,679

Corporation tax

53,932

-

Social security and other taxes

9,897

13,579

Other creditors

20,509

17,252

114,825

75,365

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3,943

4,551

Deferred

tax

£

Balance at 1 April 2024

4,551

Provided during year

(608

)

Charge/(credit) for the year

Balance at 31 March 2025

3,943

The provision for deferred taxation is made up of accelerated capital allowances.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100