ACCOUNTS - Final Accounts preparation

Registered number: SC559787

JRP BUILDING SERVICES LIMITED

UNAUDITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

JRP BUILDING SERVICES LIMITED

REGISTERED NUMBER: SC559787

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	-		4,658
		-		4,658
Creditors: amounts falling due within one year	4	(28,473)		(29,963)
Net current liabilities			(28,473)		(25,305)
Total assets less current liabilities			(28,473)		(25,305)
Creditors: amounts falling due after more than one year	5		-		(1,655)

Net liabilities			(28,473)		(26,960)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(28,573)	(27,060)
	(28,473)	(26,960)

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 June 2026.

Mr John Robert Paterson

Director

The notes on pages 3 to 5 form part of these financial statements.

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JRP BUILDING SERVICES LIMITED

REGISTERED NUMBER: SC559787

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

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JRP BUILDING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.Accounting policies

1.1

Company information

JRP Building Services Limited is a private company limited by shares incorporated in Scotland. The registered office is 63 Huntersfield Terrace, Gorebridge, EH23 4BG.

1.2

Accounting convention

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

1.4

Going concern

It is the directors intention to wind up the company upon completion of these financial statements, therefore the statements have been prepared on a break-up basis.

1.5

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for building services provided in the normal course of business.

1.6

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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JRP BUILDING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.Accounting policies (continued)

1.7

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors
Debtors with no stated interest rate and are payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Creditors
Creditors with no stated interest rate and are payable within one year are recorded at transaction price.

All interest bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable. After initial recognition they are measured at amortised cost.

1.8

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9

Leases

Rentals payable under operating leases, including any lease incentives receivedm are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases are consumed.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

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JRP BUILDING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Other debtors	-	4,658
	-	4,658

4.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	-	1,500
Other creditors	28,473	28,463
	28,473	29,963

5.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	-	1,655
	-	1,655

6.	Related party transactions
	The directors are of the opinion that all other related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

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