John Pines Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04630155

John Pines Limited

Filleted Unaudited Financial Statements

For the year ended

31 January 2026

John Pines Limited

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		4,320	6,484

Current assets

Stocks		–	750
Debtors	6	3,469	5,457
Cash at bank and in hand		3,629	4,415
		-------	--------
		7,098	10,622

Creditors: amounts falling due within one year	7	7,869		5,700
		-------		--------
Net current liabilities/assets			771	4,922
			-------	--------
Total assets less current liabilities			3,549	11,406
			-------	--------
Net assets			3,549	11,406
			-------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	3,547	11,404
	-------	--------
Shareholders funds	3,549	11,406
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

John Pines Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 22 July 2026 , and are signed on behalf of the board by:

J L Pines
Director

Company registration number: 04630155

John Pines Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 47B High Street, Ongar, Essex, CM5 9DT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents the amount derived from the provision of goods and services falling within the company's activities after deduction of trade discounts and value added tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings	-	25% reducing balance
Motor Vehicles	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 February 2025 and 31 January 2026	1,238	10,800	12,038
	-------	--------	--------
Depreciation
At 1 February 2025	1,234	4,320	5,554
Charge for the year	4	2,160	2,164
	-------	--------	--------
At 31 January 2026	1,238	6,480	7,718
	-------	--------	--------
Carrying amount
At 31 January 2026	–	4,320	4,320
	-------	--------	--------
At 31 January 2025	4	6,480	6,484
	-------	--------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	–	2,428
Other debtors	3,469	3,029
	-------	-------
	3,469	5,457
	-------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	133	134
Other creditors	7,736	5,566
	-------	-------
	7,869	5,700
	-------	-------

8. Director's advances, credits and guarantees

There are no director's advances, credits and guarantees to be disclosed.