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Company Registration No. NI693977 (Northern Ireland)
J P CONTRACTS (2023) LTD Unaudited accounts for the year ended 31 January 2026
J P CONTRACTS (2023) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J P CONTRACTS (2023) LTD Company Information for the year ended 31 January 2026
Director
James Purcell
Company Number
NI693977 (Northern Ireland)
Registered Office
18 Windermere Gardens Belfast County Antrim BT15 5EN Northern Ireland
Accountants
RCSB Accountants Ltd Office 5B Townsend Enterprise Park Townsend Street Belfast Antrim BT13 2ES
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J P CONTRACTS (2023) LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
104,188 
113,343 
Current assets
Debtors
5
31,047 
6,593 
Cash at bank and in hand
218,138 
203,723 
249,185 
210,316 
Creditors: amounts falling due within one year
6
(38,271)
(27,211)
Net current assets
210,914 
183,105 
Total assets less current liabilities
315,102 
296,448 
Creditors: amounts falling due after more than one year
7
(293,481)
(293,481)
Net assets
21,621 
2,967 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
21,619 
2,965 
Shareholders' funds
21,621 
2,967 
For the year ending 31 January 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 10 September 2026 and were signed on its behalf by
James Purcell Director Company Registration No. NI693977
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J P CONTRACTS (2023) LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
J P CONTRACTS (2023) LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI693977. The registered office is 18 Windermere Gardens, Belfast, County Antrim, BT15 5EN, Northern Ireland.
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
Motor vehicles
25
Fixtures & fittings
25
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
76,500 
125,000 
201,500 
Additions
25,574 
- 
25,574 
At 31 January 2026
102,074 
125,000 
227,074 
Depreciation
At 1 February 2025
33,469 
54,688 
88,157 
Charge for the year
17,151 
17,578 
34,729 
At 31 January 2026
50,620 
72,266 
122,886 
Net book value
At 31 January 2026
51,454 
52,734 
104,188 
At 31 January 2025
43,031 
70,312 
113,343 
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J P CONTRACTS (2023) LTD Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
5,899 
6,593 
Trade debtors
25,148 
- 
31,047 
6,593 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
- 
2,550 
Taxes and social security
1,644 
- 
Loans from directors
33,627 
21,661 
Accruals
3,000 
3,000 
38,271 
27,211 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Loans from directors
293,481 
293,481 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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