JOPA LTD


Directors	MILLER, Joseph Francis
	MILLER, Paul James


Registered Address	Venture Finance Management Suite 101, Cotton Exchange
	Old Hall Street
	Liverpool
	L3 9LQ


Registered Number	15921468 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		125,000
			125,000
Current assets
Debtors		122
Cash at bank and on hand		6,469
		6,591
Creditors amounts falling due within one year		(29,473)
Net current assets (liabilities)			(22,882)
Total assets less current liabilities			102,118
Creditors amounts falling due after one year			(137,628)
Net assets			(35,510)
Capital and reserves
Called up share capital			2
Profit and loss account			(35,512)
Shareholders' funds			(35,510)

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 Directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 14 December 2025, and are signed on its behalf by:

MILLER, Joseph Francis
Director

MILLER, Paul James
Director

Registered Company No. 15921468

JOPA LTD

Notes to the Financial Statements
for the period ended 31 August 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.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025
	Average number of employees during the year	2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	Additions	125,000
	At 31 August 25	125,000
	Net book value
	At 31 August 25	125,000
	At 27 August 24	-

4.	Related party transactions
	As at the year-end, the company owed the directors £28,235. As at the year-end, the company owed another company under common control £33,000. All loans are interest free and repayable on demand.