REGISTERED NUMBER: 04588466

Unaudited Financial Statements for the Year Ended 31 December 2025

for

I.P.J. Services limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

I P Jarman

SECRETARY:

I P Jarman

REGISTERED OFFICE:

The Cottage

Swineshead Road

Frampton Fen

Boston

Lincolnshire

PE20 1SF

REGISTERED NUMBER:

04588466

ACCOUNTANTS:

Darron Abbott

135 London Road

Boston

Lincolnshire

PE21 7EZ

FIXED ASSETS

Tangible assets

4

2,734

3,218

CURRENT ASSETS

Stocks

108,704

117,070

Debtors

5

182

182

Cash at bank

586,156

601,481

695,042

718,733

CREDITORS

Amounts falling due within one year

6

4,847

4,875

NET CURRENT ASSETS

690,195

713,858

TOTAL ASSETS LESS CURRENT LIABILITIES

692,929

717,076

PROVISIONS FOR LIABILITIES

497

584

NET ASSETS

692,432

716,492

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

692,431

716,491

SHAREHOLDERS' FUNDS

692,432

716,492

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

I P Jarman - Director

1.	STATUTORY INFORMATION

I.P.J. Services limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Tangible fixed assets

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

Freehold property

-

in accordance with the property

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

11,164

29,128

9,519

3,500

53,311

DEPRECIATION

At 1 January 2025

11,164

26,983

8,452

3,494

50,093

Charge for year

-

322

160

2

484

At 31 December 2025

11,164

27,305

8,612

3,496

50,577

NET BOOK VALUE

At 31 December 2025

-

1,823

907

4

2,734

At 31 December 2024

-

2,145

1,067

6

3,218

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

182

182

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

(1

)

Taxation and social security

4,611

4,003

Other creditors

236

873

4,847

4,875