JUPITER HOMES LTD


Director	SMITH, Colin Michael


Registered Address	16 Oakfield Road
	Newcastle Upon Tyne
	NE3 4HS


Registered Number	09723579 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		189,036		189,036
			189,036		189,036
Current assets
Cash at bank and on hand		368		344
		368		344
Creditors amounts falling due within one year	5	(82,001)		(82,843)
Net current assets (liabilities)			(81,633)		(82,499)
Total assets less current liabilities			107,403		106,537
Creditors amounts falling due after one year	6		(62,417)		(72,023)
Net assets			44,986		34,514
Capital and reserves
Called up share capital			500		500
Profit and loss account			44,486		34,014
Shareholders' funds			44,986		34,514

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 December 2025, and are signed on its behalf by:

SMITH, Colin Michael
Director
Registered Company No. 09723579

JUPITER HOMES LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Total
	£	£	£
Cost or valuation
At 01 April 24	189,036	330	189,366
At 31 March 25	189,036	330	189,366
Depreciation and impairment
At 01 April 24	-	330	330
At 31 March 25	-	330	330
Net book value
At 31 March 25	189,036	-	189,036
At 31 March 24	189,036	-	189,036

4.	Debtors: amounts due within one year

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	10,480	10,480
Amounts owed to related parties	68,612	69,066
Taxation and social security	2,457	2,865
Accrued liabilities and deferred income	452	432
Total	82,001	82,843

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	62,417	72,023
Total	62,417	72,023

7.	Provisions for liabilities
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.