J. P. Clayton Estate Co. Limited

Registered number

00694343

Filleted Accounts

31 May 2025

J. P. Clayton Estate Co. Limited
Registered number:		00694343
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Investments	4		1,040,000			1,040,000

Current assets
Debtors	5	23,015			300
Cash at bank and in hand		364,047			574,352
		387,062			574,652

Creditors: amounts falling due within one year	6	(379,665)			(538,916)

Net current assets			7,397			35,736

Net assets			1,047,397			1,075,736

Capital and reserves
Called up share capital			100			100
Profit and loss account			867,161			792,913
Profit and loss account - not distributable			180,136			282,723

Shareholders' funds			1,047,397			1,075,736

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S V Rose
Director
Approved by the board on 29 May 2026

J. P. Clayton Estate Co. Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	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
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% straight line

	Investments
	Property held as investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Deferred taxation is provided for at 25% as that was the legislated rate at the balance sheet date.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company
	including directors		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 June 2024				700
	At 31 May 2025				700

	Depreciation
	At 1 June 2024				700
	At 31 May 2025				700

	Net book value
	At 31 May 2025				-


4	Investments

Other
investments
£
	Cost
	At 1 June 2024				1,040,000

	At 31 May 2025				1,040,000

	Historical cost
	At 1 June 2024				859,863
	At 31 May 2025				859,863



5	Debtors		2025		2024
£				£

	Other debtors		23,015		300

	Amounts due after more than one year included above		22,715		-


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		1,820		11,714
	Other creditors		377,845		527,202
			379,665		538,916


7	Related party transactions

	Interest of £9,663 (2024: £24,052) was charged and rolled into a 10 year loan provided by the directors of £343,603, that was advanced to the company in the year ended 31 May 2014. At the year end, after partial repayments during the year, the loan balance and accrued interest outstanding was £332,155 (2024: £489,489).


8	Other information

	J. P. Clayton Estate Co. Limited is a private company limited by shares and incorporated in England. Its registered office is:
	11 Patten Road
	London
	SW18 3RH