REGISTERED NUMBER: 10308022 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

JPL Groundwork and Civil Engineering

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss L E Poulton

J D Poulton

J A Poulton

REGISTERED OFFICE:

Penllwyn

Llandewifach

Builth Wells

Powys

LD2 3UX

REGISTERED NUMBER:

10308022 (England and Wales)

ACCOUNTANTS:

Golden Valley Accountancy Limited

Unit 4

Westwood Industrial Estate

Pontrilas

Herefordshire

HR2 0EL

FIXED ASSETS

Tangible assets

4

803,160

633,997

CURRENT ASSETS

Stocks

62,500

112,500

Debtors

5

136,003

39,826

Cash at bank

99,453

289,088

297,956

441,414

CREDITORS

Amounts falling due within one year

6

200,671

252,134

NET CURRENT ASSETS

97,285

189,280

TOTAL ASSETS LESS CURRENT LIABILITIES

900,445

823,277

CREDITORS

Amounts falling due after more than one year

7

130,059

285,507

NET ASSETS

770,386

537,770

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

770,385

537,769

SHAREHOLDERS' FUNDS

770,386

537,770

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

J D Poulton - Director

1.	STATUTORY INFORMATION

JPL Groundwork and Civil Engineering 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.

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.

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

233,597

711,036

944,633

Additions

-

362,823

362,823

Disposals

-

(50,394

)

(50,394

)

At 31 August 2025

233,597

1,023,465

1,257,062

DEPRECIATION

At 1 September 2024

-

310,636

310,636

Charge for year

-

143,266

143,266

At 31 August 2025

-

453,902

453,902

NET BOOK VALUE

At 31 August 2025

233,597

569,563

803,160

At 31 August 2024

233,597

400,400

633,997

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

136,003

25,384

Other debtors

-

14,442

136,003

39,826

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Payments on account

-

280,000

Trade creditors

87,702

40,643

Taxation and social security

95,862

(71,037

)

Other creditors

17,107

2,528

200,671

252,134

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

82,347

119,484

Other creditors

47,712

166,023

130,059

285,507