1 February 2025 false No description of principal activity Taxfiler 2024.6 13844371business:PrivateLimitedCompanyLtd2025-02-012026-01-31 138443712025-01-31 138443712025-02-012026-01-31 13844371business:AuditExempt-NoAccountantsReport2025-02-012026-01-31 13844371business:FilletedAccounts2025-02-012026-01-31 138443712026-01-31 13844371business:Director12025-02-012026-01-31 13844371business:Director22025-02-012026-01-31 13844371business:RegisteredOffice2025-02-012026-01-31 138443712025-01-31 13844371core:WithinOneYear2026-01-31 13844371core:WithinOneYear2025-01-31 13844371core:AfterOneYear2026-01-31 13844371core:AfterOneYear2025-01-31 13844371core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 13844371core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 13844371core:RevaluationReservecore:PreviouslyStatedAmount2026-01-31 13844371core:RevaluationReservecore:PreviouslyStatedAmount2025-01-31 13844371core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 13844371core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 13844371core:PreviouslyStatedAmount2026-01-31 13844371core:PreviouslyStatedAmount2025-01-31 13844371business:SmallEntities2025-02-012026-01-31 13844371countries:EnglandWales2025-02-012026-01-31 13844371core:LandBuildings2025-01-31 13844371core:LandBuildings2026-01-31 13844371core:LandBuildings2025-02-012026-01-31 138443712024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. 13844371 (England and Wales)
J&P Nest LTD Unaudited accounts for the year ended 31 January 2026
J&P Nest LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J&P Nest LTD Company Information for the year ended 31 January 2026
Directors
Krzysztof Jegier Miroslaw Plonka
Company Number
13844371 (England and Wales)
Registered Office
19 HENSWORTH ROAD ASHFORD TW15 3NG ENGLAND
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J&P Nest LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
143,523 
Investment property
5
375,062 
225,190 
375,062 
368,713 
Current assets
Cash at bank and in hand
1,230 
42 
Creditors: amounts falling due within one year
6
(10,000)
(132,750)
Net current liabilities
(8,770)
(132,708)
Total assets less current liabilities
366,292 
236,005 
Creditors: amounts falling due after more than one year
7
(383,388)
(247,851)
Provisions for liabilities
Deferred tax
(661)
(661)
Net liabilities
(17,757)
(12,507)
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
3,478 
3,478 
Profit and loss account
(21,237)
(15,987)
Shareholders' funds
(17,757)
(12,507)
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 directors acknowledge their 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 of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by
Krzysztof Jegier Director Company Registration No. 13844371
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J&P Nest LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
J&P Nest LTD is a private company, limited by shares, registered in England and Wales, registration number 13844371. The registered office is 19 HENSWORTH ROAD, ASHFORD, TW15 3NG, 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.
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:
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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J&P Nest LTD Notes to the Accounts for the year ended 31 January 2026
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 February 2025
143,523 
At 31 January 2026
143,523 
Depreciation
On transfers to investment property
143,523 
At 31 January 2026
143,523 
Net book value
At 31 January 2026
- 
At 31 January 2025
143,523 
5
Investment property
2026 
£ 
Fair value at 1 February 2025
225,190 
Additions
149,872 
At 31 January 2026
375,062 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
119,683 
Trade creditors
10,000 
13,067 
10,000 
132,750 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
278,493 
109,225 
Loans from directors
104,895 
138,626 
383,388 
247,851 
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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