J.P. Stephens & Son (London) Limited

J.P. Stephens & Son (London) Limited
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	300,001	300,001
		300,001	300,001
Current assets
Debtors		877,910	517,204
Cash at bank and in hand		0	1,833
		877,910	519,037
Creditors: amount falling due within one year		(894,191)	(529,920)
Net current assets		(16,281)	(10,883)

Total assets less current liabilities		283,720	289,118
Net assets		283,720	289,118

Capital and reserves
Called up share capital		2	2
Revaluation Reserves		268,237	268,237
Profit and loss account		15,481	20,879
Shareholders' funds		283,720	289,118

For the year ended 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 28 August 2026 and were signed by:

-------------------------------
Alan Bernard
Director

J.P. Stephens & Son (London) Limited
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

J.P. Stephens & Son (London) Limited is a private company, limited by shares, registered in England and Wales, registration number 02150925, registration address 50 Nelson Road, Twickenham, TW2 7AU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25 Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Investment properties	Total
	£	£	£
At 01 December 2024	77,377	300,000	377,377
Additions	-	-	-
Disposals	-	-	-
At 30 November 2025	77,377	300,000	377,377
Depreciation
At 01 December 2024	77,376	-	77,376
Charge for year	-	-	-
On disposals	-	-	-
At 30 November 2025	77,376	-	77,376
Net book values
Closing balance as at 30 November 2025	1	300,000	300,001
Opening balance as at 01 December 2024	1	300,000	300,001

Reserves

Particulars		2023 £		2022 £
Revaluation reserve Balance b/f and c/f		268,237		268,237
		268,237		268,237

Registered Number: 02150925
England and Wales
J.P. STEPHENS & SON (LONDON) LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025