REGISTERED NUMBER: 05098629 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

JDP JOINERY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D Petty

SECRETARY:

V J Petty

REGISTERED OFFICE:

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

REGISTERED NUMBER:

05098629 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

114,803

96,982

Investments

5

15,124

15,124

Investment property

6

79,070

79,070

208,997

191,176

CURRENT ASSETS

Debtors

7

74,963

64,168

Cash at bank

31,816

36,366

106,779

100,534

CREDITORS

Amounts falling due within one year

8

82,373

102,942

NET CURRENT ASSETS/(LIABILITIES)

24,406

(2,408

)

TOTAL ASSETS LESS CURRENT LIABILITIES

233,403

188,768

CREDITORS

Amounts falling due after more than one year

9

(34,224

)

(19,282

)

PROVISIONS FOR LIABILITIES

(17,046

)

(23,447

)

NET ASSETS

182,133

146,039

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

182,033

145,939

SHAREHOLDERS' FUNDS

182,133

146,039

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

J D Petty - Director

1.	STATUTORY INFORMATION

JDP Joinery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents income from joinery services and is recognised on the completion of work performed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the statement of retained earnings.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

Investments

Investments are recorded at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

216,119

Additions

52,588

Disposals

(92,265

)

At 30 April 2026

176,442

DEPRECIATION

At 1 May 2025

119,137

Charge for year

16,989

Eliminated on disposal

(74,487

)

At 30 April 2026

61,639

NET BOOK VALUE

At 30 April 2026

114,803

At 30 April 2025

96,982

The net book value of tangible fixed assets includes £ 78,207 (2025 - £ 42,466 ) in respect of assets held under hire purchase contracts.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2025

and 30 April 2026

15,124

NET BOOK VALUE

At 30 April 2026

15,124

At 30 April 2025

15,124

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

79,070

NET BOOK VALUE

At 30 April 2026

79,070

At 30 April 2025

79,070

The director has considered the property as at 30 April 2026 and considers that its cost represents fair value.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

-

3,084

Other debtors

74,963

61,084

74,963

64,168

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

7,265

19,600

Hire purchase contracts

32,017

31,793

Trade creditors

1,696

3,611

Taxation and social security

35,792

44,145

Other creditors

5,603

3,793

82,373

102,942

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

-

665

Hire purchase contracts

34,224

18,617

34,224

19,282

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Hire purchase contracts

66,241

50,410

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

100

Ordinary

£1

100

100