JSP Sustainability Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08211910

JSP SUSTAINABILITY LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

JSP SUSTAINABILITY LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		17,376		12,964

CURRENT ASSETS

Debtors	6	382,744	275,691
Cash at bank and in hand		1,237,773	752,462
		-------------	-------------
		1,620,517	1,028,153

CREDITORS: amounts falling due within one year	7	475,888		408,064
		-------------		-------------
NET CURRENT ASSETS			1,144,629		620,089
			-------------		----------
TOTAL ASSETS LESS CURRENT LIABILITIES			1,162,005		633,053

CREDITORS: amounts falling due after more than one year	8	137,876	107,112
		-------------	----------
NET ASSETS		1,024,129	525,941
		-------------	----------

JSP SUSTAINABILITY LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

	2026		2025
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	1	1
Capital redemption reserve	1	1
Profit and loss account	1,024,127	525,939
	-------------	----------
SHAREHOLDERS FUNDS	1,024,129	525,941
	-------------	----------

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 comprehensive income has not been delivered.

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

Directors' 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 directors acknowledge their 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 14 July 2026 , and are signed on behalf of the board by:

Mr P G McGuigan
Director

Company registration number: 08211910

JSP SUSTAINABILITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Catalyst, Baird Lane, Heslington, York, YO10 5GA.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. ACCOUNTING POLICIES

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

(c) Current tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

(d) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(e) 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:

Fixtures and Fittings	-	20% reducing balance
Motor Vehicles	-	25% reducing balance

(f) 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.

(g) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

(h) 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.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 18 (2025: 14 ).

5. TANGIBLE ASSETS

	Fixtures and fittings	Total
	£	£
Cost
At 1 April 2025	29,624	29,624
Additions	9,672	9,672
Disposals	( 8,754)	( 8,754)
	---------	---------
At 31 March 2026	30,542	30,542
	---------	---------
Depreciation
At 1 April 2025	16,660	16,660
Charge for the year	4,342	4,342
Disposals	( 7,836)	( 7,836)
	---------	---------
At 31 March 2026	13,166	13,166
	---------	---------
Carrying amount
At 31 March 2026	17,376	17,376
	---------	---------
At 31 March 2025	12,964	12,964
	---------	---------

6. DEBTORS

	2026	2025
	£	£
Trade debtors	381,338	274,434
Other debtors	1,406	1,257
	----------	----------
	382,744	275,691
	----------	----------

7. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	79,724	67,103
Corporation tax	237,677	197,103
Social security and other taxes	109,715	105,738
Other creditors	48,772	38,120
	----------	----------
	475,888	408,064
	----------	----------

8. CREDITORS: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	137,876	107,112
	----------	----------