REGISTERED NUMBER: 01287020 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

J.P.R. PROJECT PLANNING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Jones

M Jones

SECRETARY:

M Jones

REGISTERED OFFICE:

1&2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

REGISTERED NUMBER:

01287020 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

340,528

601,750

340,528

601,750

CURRENT ASSETS

Stocks

-

37,369

Debtors

6

72,380

72,380

Cash at bank

67,551

5,075

139,931

114,824

CREDITORS

Amounts falling due within one year

7

157,757

240,352

NET CURRENT LIABILITIES

(17,826

)

(125,528

)

TOTAL ASSETS LESS CURRENT LIABILITIES

322,702

476,222

PROVISIONS FOR LIABILITIES

83,284

83,284

NET ASSETS

239,418

392,938

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

192,806

340,528

Retained earnings

46,512

52,310

239,418

392,938

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

M Jones - Director

M Jones - Director

1.	STATUTORY INFORMATION

J.p.r. Project Planning 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of Services:

When the outcome of a transaction can be estimated reliably, turnover from tenancy agreements is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to length of the tenancy agreement completed.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 December 2024

and 30 November 2025

10,078

DEPRECIATION

At 1 December 2024

and 30 November 2025

10,078

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

601,750

Additions

42,352

Disposals

(303,574

)

At 30 November 2025

340,528

NET BOOK VALUE

At 30 November 2025

340,528

At 30 November 2024

601,750

Fair value at 30 November 2025 is represented by:

£

Valuation in 2024

601,750

Valuation in 2026

(261,222

)

340,528

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

72,380

72,380

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

156,629

239,282

Accrued expenses

1,128

1,070

157,757

240,352

8.

RESERVES

Revaluation

reserve

£

At 1 December 2024

340,528

Sale of property

(147,722

)

At 30 November 2025

192,806