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Company Registration No. 11849365 (England and Wales)
JPH Building Limited Unaudited accounts for the year ended 28 February 2026
JPH Building Limited Unaudited accounts Contents
Page
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JPH Building Limited Company Information for the year ended 28 February 2026
Director
Jason Peter Heseltine
Company Number
11849365 (England and Wales)
Registered Office
20 Bibury Road Cheltenham Gloucestershire GL51 6BD England
Accountants
Louise Newman and co Ltd 2 Bath Mews Bath Parade Cheltenham Gloucestershire GL53 7HL
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JPH Building Limited Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,452 
1,934 
Current assets
Debtors
16,701 
8,682 
Cash at bank and in hand
11,807 
1,519 
28,508 
10,201 
Creditors: amounts falling due within one year
(14,294)
(11,908)
Net current assets/(liabilities)
14,214 
(1,707)
Net assets
15,666 
227 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
15,566 
127 
Shareholders' funds
15,666 
227 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 July 2026 and were signed on its behalf by
Jason Peter Heseltine Director Company Registration No. 11849365
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JPH Building Limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
JPH Building Limited is a private company, limited by shares, registered in England and Wales, registration number 11849365. The registered office is 20 Bibury Road, Cheltenham, Gloucestershire, GL51 6BD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2025
898 
7,124 
1,085 
591 
9,698 
At 28 February 2026
898 
7,124 
1,085 
591 
9,698 
Depreciation
At 1 March 2025
708 
5,609 
856 
591 
7,764 
Charge for the year
47 
379 
56 
- 
482 
At 28 February 2026
755 
5,988 
912 
591 
8,246 
Net book value
At 28 February 2026
143 
1,136 
173 
- 
1,452 
At 28 February 2025
190 
1,515 
229 
- 
1,934 
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JPH Building Limited Notes to the Accounts for the year ended 28 February 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,644 
8,682 
Other debtors
57 
- 
16,701 
8,682 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
4,623 
1,589 
Trade creditors
1,375 
2,840 
Taxes and social security
7,760 
4,729 
Other creditors
201 
201 
Loans from directors
335 
2,549 
14,294 
11,908 
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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