Registration number: 08032262

NJP Plasterers Limited

Contents

Balance Sheet	1 to 2
Notes to the Financial Statements	3 to 6

NJP Plasterers Limited

(Registration number: 08032262)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	43,626	54,513
Investments	5	50	50
		43,676	54,563
Current assets
Stocks		-	11,234
Debtors	6	358,150	316,589
		358,150	327,823
Creditors: Amounts falling due within one year	7	(256,335)	(218,201)
Net current assets		101,815	109,622
Total assets less current liabilities		145,491	164,185
Creditors: Amounts falling due after more than one year	7	(33,950)	(47,021)
Net assets		111,541	117,164
Capital and reserves
Called up share capital		100	100
Retained earnings		111,441	117,064
Shareholders' funds		111,541	117,164

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

NJP Plasterers Limited

(Registration number: 08032262)
Balance Sheet as at 28 February 2026

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 17 August 2026
 

......................................... Mr N Price Director

NJP Plasterers Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

NJP Plasterers Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

Tax

The tax expense for the period comprises tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates
taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in
the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% on reducing balance
Motor vehicles	20% on reducing balance
Computer equipment	20% on reducing balance

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 2).

NJP Plasterers Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 March 2025	3,496	81,786	25,393	110,675
At 28 February 2026	3,496	81,786	25,393	110,675
Depreciation
At 1 March 2025	2,309	36,289	17,564	56,162
Charge for the year	234	9,098	1,555	10,887
At 28 February 2026	2,543	45,387	19,119	67,049
Carrying amount
At 28 February 2026	953	36,399	6,274	43,626
At 28 February 2025	1,187	45,497	7,829	54,513

NJP Plasterers Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

5	Investments

	2026 £	2025 £
Investments in joint ventures	50	50