J.P.L Invts Ltd Filleted accounts for Companies House (small and micro)
J.P.L Invts Ltd Filleted accounts for Companies House (small and micro)
COMPANY REGISTRATION NUMBER:
NI604026
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Financial Statements |
Year ended 31 December 2021
Contents |
Page |
Statement of financial position |
1 |
Notes to the financial statements |
3 |
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Statement of Financial Position |
2021 |
2020 |
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Note |
£ |
£ |
Fixed assets
Investments |
4 |
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Current assets
Debtors |
5 |
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Cash at bank and in hand |
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– |
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------- |
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Creditors: amounts falling due within one year |
6 |
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Net current assets |
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Total assets less current liabilities |
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Creditors: amounts falling due after more than one year |
7 |
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Net assets |
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Capital and reserves
Called up share capital |
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Profit and loss account |
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---- |
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Shareholders funds |
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In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
Directors' responsibilities:
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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
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
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Statement of Financial Position (continued) |
These financial statements were approved by the
board of directors
and authorised for issue on
16 September 2022
, and are signed on behalf of the board by:
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Director |
Company registration number:
NI604026
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Notes to the Financial Statements |
Year ended 31 December 2021
1.
General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Lagan House, 19 Clarendon Road, Belfast, BT1 3BG, Northern Ireland.
2.
Statement of compliance
3.
Accounting policies
Basis of preparation
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Income tax
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in joint ventures
Impairment of fixed assets
Financial instruments
4.
Investments
Shares in participating interests |
Loans to participating interests |
Total |
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£ |
£ |
£ |
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Cost |
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At 1 January 2021 and 31 December 2021 |
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Impairment |
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At 1 January 2021 and 31 December 2021 |
– |
– |
– |
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Carrying amount |
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At 31 December 2021 |
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At 31 December 2020 |
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5.
Debtors
2021 |
2020 |
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£ |
£ |
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Other debtors |
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------- |
------- |
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6.
Creditors:
amounts falling due within one year
2021 |
2020 |
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£ |
£ |
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Corporation tax |
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Other creditors |
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---- |
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7.
Creditors:
amounts falling due after more than one year
2021 |
2020 |
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£ |
£ |
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Other creditors |
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8.
Related party transactions
The Company has invested in a joint venture (Note 5) which is controlled by members of the Lagan family and by a Trust in which family members have a beneficial interest. Included in Note 8 is a loan of £850,000 from the Company's shareholder. No other transactions occurred which are required to be disclosed under the provisions of FRS 102.
9.
Control