Registration number: 07069829

Jessup-Bould Limited

Contents

Company Information	1
Director's Report	2
Statement of Director's Responsibilities	3
Balance Sheet	4 to 5
Notes to the Unaudited Financial Statements	6 to 10

Jessup-Bould Limited

Company Information

Director

A S Jessup

Registered office

2 Edward Avenue Bredbury Stockport Cheshire SK6 2PQ

Accountants

Horsfield & Smith Chartered AccountantsTower House 269 Walmersley Road Bury Lancashire BL9 6NX

Jessup-Bould Limited

Director's Report
Year Ended 30 November 2025

The Director presents his report and the financial statements for the year ended 30 November 2025.

Director of the Company

The Director who held office during the year was as follows:

A S Jessup

Principal activity

The principal activity of the Company is the provision of chemical engineering services

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 25 August 2026
 

......................................... A S Jessup Director

Jessup-Bould Limited

Statement of Director's Responsibilities

Company law requires the Director to prepare financial statements for each financial year. Under that law the Director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the Director is required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The Director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable him to ensure that the financial statements comply with the Companies Act 2006 and in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Jessup-Bould Limited

Balance Sheet
30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	932	132
Current assets
Debtors	5	536	29,415
Cash at bank and in hand		18,192	13,699
		18,728	43,114
Creditors: Amounts falling due within one year	6	(5,106)	(10,361)
Net current assets		13,622	32,753
Net assets		14,554	32,885
Capital and reserves
Called up share capital		24	24
Retained earnings		14,530	32,861
Shareholders' funds		14,554	32,885

Jessup-Bould Limited

Balance Sheet
30 November 2025

For the financial year ending 30 November 2025 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.

These financial statements have been prepared and 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 Director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 25 August 2026
 

......................................... A S Jessup Director

Company Registration Number: 07069829

Jessup-Bould Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

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:
2 Edward Avenue
Bredbury
Stockport
Cheshire
SK6 2PQ

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).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities 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.

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.

Jessup-Bould Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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
Office equipment	33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Jessup-Bould Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 2 (2024 - 2).

Jessup-Bould Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 December 2024	6,555	6,555
Additions	1,064	1,064
At 30 November 2025	7,619	7,619
Depreciation
At 1 December 2024	6,423	6,423
Charge for the year	264	264
At 30 November 2025	6,687	6,687
Carrying amount
At 30 November 2025	932	932
At 30 November 2024	132	132

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	29,205
Prepayments	211	210
Other debtors	325	-
	536	29,415

Jessup-Bould Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	131	244
Taxation and social security	250	5,802
Accruals and deferred income	-	1,085
Other creditors	4,725	3,230
	5,106	10,361

7	Related party transactions

Director's remuneration

The director is remunerated by salary and dividend. The director considers that his remuneration meets the criteria of being under normal market conditions.