Unaudited Financial Statements

for the Year Ended 30 November 2025

for

John Perkins Projects Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Perkins

SECRETARY:

Mrs E Maher

REGISTERED OFFICE:

8-10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

04584478 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

61,115

17,134

61,115

17,134

CURRENT ASSETS

Debtors

6

105,801

444,359

Cash at bank

268,998

37,779

374,799

482,138

CREDITORS

Amounts falling due within one year

7

214,076

333,612

NET CURRENT ASSETS

160,723

148,526

TOTAL ASSETS LESS CURRENT LIABILITIES

221,838

165,660

PROVISIONS FOR LIABILITIES

15,280

-

NET ASSETS

206,558

165,660

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

206,458

165,560

SHAREHOLDERS' FUNDS

206,558

165,660

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 May 2026 and were signed by:

J Perkins - Director

1.	STATUTORY INFORMATION

John Perkins Projects 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

33% on reducing balance and 25% on reducing balance

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

75,000

AMORTISATION

At 1 December 2024

and 30 November 2025

75,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 December 2024

36,915

20,533

1,402

Additions

-

466

720

At 30 November 2025

36,915

20,999

2,122

DEPRECIATION

At 1 December 2024

29,673

14,131

834

Charge for year

6,153

1,717

213

At 30 November 2025

35,826

15,848

1,047

NET BOOK VALUE

At 30 November 2025

1,089

5,151

1,075

At 30 November 2024

7,242

6,402

568

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

720

8,752

68,322

Additions

65,922

2,810

69,918

At 30 November 2025

66,642

11,562

138,240

DEPRECIATION

At 1 December 2024

549

6,001

51,188

Charge for year

16,657

1,197

25,937

At 30 November 2025

17,206

7,198

77,125

NET BOOK VALUE

At 30 November 2025

49,436

4,364

61,115

At 30 November 2024

171

2,751

17,134

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

52,064

296,160

Other debtors

6,577

6,577

Prepayments and accrued income

47,160

141,622

105,801

444,359

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

48,673

103,344

Tax

4,738

23,355

Social security and other taxes

466

3,277

VAT

50,085

91,485

Other creditors

10,853

8,647

Hire Purchase

25,493

-

Directors' current accounts

53,331

67,138

Accrued expenses

20,437

36,366

214,076

333,612

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

£1

100

100