J & P Builders (Bristol) Limited

Registered number

05611907

Filleted Accounts

31 December 2025

J & P Builders (Bristol) Limited
Registered number:		05611907
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		45,706			72,789

Current assets
Stocks		5,600			159,633
Debtors	4	147,294			151,450
Cash at bank and in hand		474,371			517,030
		627,265			828,113

Creditors: amounts falling due within one year	5	(171,268)			(353,461)

Net current assets			455,997			474,652

Total assets less current liabilities			501,703			547,441

Creditors: amounts falling due after more than one year	6		-			(6,808)

Provisions for liabilities			-			(4,146)


Net assets			501,703			536,487

Capital and reserves
Called up share capital			100			100
Profit and loss account			501,603			536,387

Shareholders' funds			501,703			536,487

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs M Bragg
Director
Approved by the board on 9 September 2026

J & P Builders (Bristol) Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Depreciation is provided in equal amounts each year in order tro write of fixed assets over their anticipated useful lives.

	Plant and machinery	Over 2 years on a straight line basis
	Motor vehicles - second hand	Over 2 years on a straight line basis
	Motor vehicles - new	Over 3 years on a straight line basis

	Work in progress
	Work in progress comprises materials and direct labour costs attributable to unfinished contracts.
	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	6,372		204,915		211,287
	Additions	-		23,500		23,500
	Disposals	-		(11,632)		(11,632)
	At 31 December 2025	6,372		216,783		223,155

	Depreciation
	At 1 January 2025	6,372		132,126		138,498
	Charge for the year	-		50,583		50,583
	On disposals	-		(11,632)		(11,632)
	At 31 December 2025	6,372		171,077		177,449

	Net book value
	At 31 December 2025	-		45,706		45,706
	At 31 December 2024	-		72,789		72,789


4	Debtors			2025		2024
£					£

	Trade debtors			152,543		155,341
	Deferred tax asset			6,129		-
	Other debtors			(11,378)		(3,891)
				147,294		151,450


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			7,357		11,605
	Trade creditors			30,910		101,976
	Taxation and social security costs			31,781		22,184
	Other creditors			101,220		217,696
				171,268		353,461


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			-		6,808


7	Controlling party

	The controlling party of the company is Mrs M Bragg by virtue of her shareholding


8	Other information

	J & P Builders (Bristol) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 4B
	Winford Business Park
	Winford
	Bristol
	BS40 8HJ