Company Registration No. 11311543 (England and Wales)
Jpm Future Limited
Unaudited accounts
for the year ended 30 April 2026
Jpm Future Limited
Unaudited accounts
Contents
Jpm Future Limited
Company Information
for the year ended 30 April 2026
Directors
Wojciech Topkin
Kinga Wronska-Topkin
Company Number
11311543 (England and Wales)
Registered Office
1 Melrose
Bracknell
RG12 7LE
England
Jpm Future Limited
Statement of financial position
as at 30 April 2026
Tangible assets
25,750
29,900
Cash at bank and in hand
23,461
59,512
Creditors: amounts falling due within one year
(157,983)
(161,037)
Net current assets
819
27,134
Total assets less current liabilities
26,569
57,034
Creditors: amounts falling due after more than one year
(21,070)
(51,061)
Provisions for liabilities
Deferred tax
(4,893)
(5,681)
Called up share capital
100
100
Profit and loss account
506
192
Shareholders' funds
606
292
For the year ending 30 April 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 25 September 2026 and were signed on its behalf by
Wojciech Topkin
Director
Company Registration No. 11311543
Jpm Future Limited
Notes to the Accounts
for the year ended 30 April 2026
Jpm Future Limited is a private company, limited by shares, registered in England and Wales, registration number 11311543. The registered office is 1 Melrose, Bracknell, RG12 7LE, England.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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.
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
15% Reducing Balance
Computer equipment
25% Straight Line
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Jpm Future Limited
Notes to the Accounts
for the year ended 30 April 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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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 May 2025
1,021
53,042
3,510
1,054
58,627
Additions
-
-
-
1,230
1,230
At 30 April 2026
1,021
53,042
3,510
2,284
59,857
At 1 May 2025
600
24,300
3,118
709
28,727
Charge for the year
105
4,311
393
571
5,380
At 30 April 2026
705
28,611
3,511
1,280
34,107
At 30 April 2026
316
24,431
(1)
1,004
25,750
At 30 April 2025
421
28,742
392
345
29,900
Amounts falling due within one year
Trade debtors
90,886
86,823
Accrued income and prepayments
44,055
3,644
Jpm Future Limited
Notes to the Accounts
for the year ended 30 April 2026
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Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
10,000
Obligations under finance leases and hire purchase contracts
8,833
10,600
Trade creditors
100,402
57,103
Taxes and social security
14,697
38,682
Other creditors
20,167
15,249
Loans from directors
13,884
868
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Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
-
8,833
Other creditors
20,237
41,395
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Average number of employees
During the year the average number of employees was 3 (2025: 3).