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Company Registration No. 09425789 (England and Wales)
JPJ Builders Ltd Unaudited accounts for the year ended 28 February 2026
JPJ Builders Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JPJ Builders Ltd Company Information for the year ended 28 February 2026
Director
Mr J P Jackson
Company Number
09425789 (England and Wales)
Registered Office
5 Kither Road Ashford Kent TN23 4NW
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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JPJ Builders Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
20,980
21,639
Current assets
Debtors
5
18,088
10,136
Cash at bank and in hand
64,324
61,829
82,412
71,965
Creditors: amounts falling due within one year
6
(46,067)
(50,654)
Net current assets
36,345
21,311
Total assets less current liabilities
57,325
42,950
Creditors: amounts falling due after more than one year
7
(5,988)
(12,850)
Provisions for liabilities
Deferred tax
(4,196)
-
Net assets
47,141
30,100
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
47,140
30,099
Shareholders' funds
47,141
30,100
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 March 2026 and were signed on its behalf by
Mr J P Jackson Director Company Registration No. 09425789
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JPJ Builders Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
JPJ Builders Ltd is a private company, limited by shares, registered in England and Wales, registration number 09425789. The registered office is 5 Kither Road, Ashford, Kent, TN23 4NW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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JPJ Builders Ltd Notes to the Accounts for the year ended 28 February 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 March 2025
28,364
33,275
1,365
63,004
Additions
2,200
6,250
415
8,865
Disposals
-
(5,325)
(772)
(6,097)
At 28 February 2026
30,564
34,200
1,008
65,772
Depreciation
At 1 March 2025
25,387
15,456
522
41,365
Charge for the year
1,294
5,798
314
7,406
On disposals
-
(3,533)
(446)
(3,979)
At 28 February 2026
26,681
17,721
390
44,792
Net book value
At 28 February 2026
3,883
16,479
618
20,980
At 28 February 2025
2,977
17,819
843
21,639
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
-
4,458
Accrued income and prepayments
1,371
1,093
Other debtors
16,717
4,585
18,088
10,136
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
6,862
9,528
VAT
10,563
16,307
Taxes and social security
23,635
15,338
Other creditors
3,307
7,781
Accruals
1,700
1,700
46,067
50,654
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
5,988
12,850
8
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
- 6 -
JPJ Builders Ltd Notes to the Accounts for the year ended 28 February 2026
9
Transactions with related parties
As At 28.02.2026, JPJ Builders Ltd is owed £70,114.48 from Ashford Flooring Company Ltd. Another Limited Company where James Peter Jackson is also the director.
10
Average number of employees
During the year the average number of employees was 4 (2025: 3).
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