Paul Jordan Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08276514

PAUL JORDAN LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

PAUL JORDAN LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	19,702	25,658
Investments	6	100	100
		--------	--------
		19,802	25,758

Current assets

Stocks		5,114	5,259
Debtors	7	301,871	355,377
Cash at bank and in hand		27,073	–
		---------	---------
		334,058	360,636

Creditors: amounts falling due within one year	8	147,365		132,580
		---------		---------
Net current assets			186,693	228,056
			---------	---------
Total assets less current liabilities			206,495	253,814

Provisions

Taxation including deferred tax	4,926	6,415
	---------	---------
Net assets	201,569	247,399
	---------	---------

PAUL JORDAN LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		201,469	247,299
		---------	---------
Shareholders funds		201,569	247,399
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 20 May 2026 , and are signed on behalf of the board by:

P J Jordan
Director

Company registration number: 08276514

PAUL JORDAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bankfield Lodge, Standlake, Witney.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Significant judgements and estimates

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Revenue recognition

The turnover shown in the profit and loss account represents amounts receivable for work undertaken during the year, exclusive of Value Added Tax.

Taxation

Tax on income represents the sum of tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the note to the accounts because of items of that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using the tax rates that have been enacted or subsequently enacted by the end of the accounting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when timing differences reverse, based on current tax rates and laws. Current or deferred tax for the year is recognised in the statement of income and retained earnings.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised.

Trade and other debtors

Trade and other debtors are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Related parties

For the purposes of these financial statements, a party is considered to be related to the Company if:

(i) the party has the ability, directly or indirectly, through one or more intermediaries, to control the Company or exercise significant influence over the Company in making financial and operating policy decisions, or has joint control over the Company;

(ii) the Company and the party are subject to common control;

(iii) the party is an associate of the Company or a joint venture in which the Company is a venturer;

(iv) the party is a member of key management personnel of the Company or the Company's parent, or a close family member of such an individual, or is an entity under the control, joint control or significant influence of such individuals;

(v) the party is a close family member of a party referred to in (i) or is an entity under the control,joint control or significant influence of such individuals; or close family members of an individual are those family members who it may be expected to influence, or be influenced by, that individual in their dealings with the entity.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 December 2024	896	102,668	14,331	117,895
Additions	612	–	–	612
	-------	---------	--------	---------
At 30 November 2025	1,508	102,668	14,331	118,507
	-------	---------	--------	---------
Depreciation
At 1 December 2024	846	77,076	14,315	92,237
Charge for the year	165	6,399	4	6,568
	-------	---------	--------	---------
At 30 November 2025	1,011	83,475	14,319	98,805
	-------	---------	--------	---------
Carrying amount
At 30 November 2025	497	19,193	12	19,702
	-------	---------	--------	---------
At 30 November 2024	50	25,592	16	25,658
	-------	---------	--------	---------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 December 2024 and 30 November 2025	100
	----
Impairment
At 1 December 2024 and 30 November 2025	–
	----

Carrying amount
At 30 November 2025	100
	----
At 30 November 2024	100
	----

The company owns 100% of the 100 Ordinary £1 share capital of Paul Jordan Investments Ltd.

There was a loan provided to Paul Jordan Investments Ltd and the balance at 30 November 2025 was £231,639, as detailed in the debtors note.

7. Debtors

	2025	2024
	£	£
Trade debtors	24,791	13,653
Amounts owed by group undertakings and undertakings in which the company has a participating interest	231,989	237,551
Other debtors	45,091	104,173
	---------	---------
	301,871	355,377
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	5,168
Trade creditors	46,587	52,924
Corporation tax	17,810	29,221
Social security and other taxes	42,190	22,117
Other creditors	40,778	23,150
	---------	---------
	147,365	132,580
	---------	---------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----