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2022-12-31 08800287 frs-core:UnlistedNon-exchangeTraded 2021-12-31 08800287 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 08800287 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08800287 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08800287 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08800287 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08800287 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08800287 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08800287 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 08800287 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 08800287 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08800287 dpl-frs:CostSales 2022-01-01 2022-12-31 08800287 dpl-frs:CostSales 2021-12-31 08800287 dpl-frs:CostSales 2022-12-31 08800287 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 08800287 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 08800287 frs-bus:Director1 2022-01-01 2022-12-31 08800287 frs-bus:Director1 2021-12-31 08800287 frs-bus:Director1 2022-12-31 08800287 frs-bus:Director2 2022-01-01 2022-12-31 08800287 frs-bus:Director2 2021-12-31 08800287 frs-bus:Director2 2022-12-31 08800287 1 2022-01-01 2022-12-31 08800287 frs-core:CurrentFinancialInstruments 1 2022-12-31 08800287 frs-core:Non-currentFinancialInstruments 1 2022-12-31 08800287 2 2022-01-01 2022-12-31 08800287 frs-core:CurrentFinancialInstruments 2 2022-12-31 08800287 frs-core:Non-currentFinancialInstruments 2 2022-12-31 08800287 3 2022-01-01 2022-12-31 08800287 frs-core:CurrentFinancialInstruments 3 2022-12-31 08800287 frs-core:Non-currentFinancialInstruments 3 2022-12-31 08800287 4 2022-01-01 2022-12-31 08800287 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2022-12-31 08800287 17 2022-01-01 2022-12-31 08800287 frs-core:CurrentFinancialInstruments 17 2022-12-31 08800287 frs-core:Non-currentFinancialInstruments 17 2022-12-31 08800287 18 2022-01-01 2022-12-31 08800287 frs-core:CurrentFinancialInstruments 18 2022-12-31 08800287 frs-core:Non-currentFinancialInstruments 18 2022-12-31 08800287 19 2022-01-01 2022-12-31 08800287 frs-core:CurrentFinancialInstruments 19 2022-12-31 08800287 frs-core:Non-currentFinancialInstruments 19 2022-12-31 08800287 20 2022-01-01 2022-12-31 08800287 frs-core:CurrentFinancialInstruments 20 2022-12-31 08800287 frs-core:Non-currentFinancialInstruments 20 2022-12-31 08800287 dpl-frs:Item1 2022-01-01 2022-12-31 08800287 dpl-frs:Item1 2021-12-31 08800287 dpl-frs:Item1 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 08800287 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 08800287 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 08800287 dpl-frs:Item4 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 08800287 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 08800287 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 08800287 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 08800287 dpl-frs:Item5 2022-01-01 2022-12-31 08800287 dpl-frs:Item5 2021-12-31 08800287 dpl-frs:Item5 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 08800287 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 08800287 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 08800287 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 08800287 dpl-frs:Item6 2022-01-01 2022-12-31 08800287 dpl-frs:Item6 2021-12-31 08800287 dpl-frs:Item6 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 08800287 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 08800287 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 08800287 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 08800287 dpl-frs:Item7 2022-01-01 2022-12-31 08800287 dpl-frs:Item7 2021-12-31 08800287 dpl-frs:Item7 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 08800287 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 08800287 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 08800287 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 08800287 dpl-frs:Item8 2022-01-01 2022-12-31 08800287 dpl-frs:Item8 2021-12-31 08800287 dpl-frs:Item8 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 08800287 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 08800287 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 08800287 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 08800287 dpl-frs:Item9 2022-01-01 2022-12-31 08800287 dpl-frs:Item9 2021-12-31 08800287 dpl-frs:Item9 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 08800287 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 08800287 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 08800287 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 08800287 dpl-frs:Item10 2022-01-01 2022-12-31 08800287 dpl-frs:Item10 2021-12-31 08800287 dpl-frs:Item10 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 08800287 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 08800287 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 08800287 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 08800287 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 08800287 dpl-frs:Item11 2022-01-01 2022-12-31 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Registered number: 08800287
JAN & R LTD
Unaudited Financial Statements
For The Year Ended 31 December 2023
UK Tax Accountants
89 Jacobs Well Lane
Wakefield
WF1 3PB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08800287
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 103,558 89,255
103,558 89,255
Creditors: Amounts Falling Due Within One Year 4 (38,321 ) (26,673 )
NET CURRENT ASSETS (LIABILITIES) 65,237 62,582
TOTAL ASSETS LESS CURRENT LIABILITIES 65,237 62,582
NET ASSETS 65,237 62,582
CAPITAL AND RESERVES
Called up share capital 5 50 50
Profit and Loss Account 65,187 62,532
SHAREHOLDERS' FUNDS 65,237 62,582
Page 1
Page 2
For the year ending 31 December 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Rukhsana Kousar
Director
10th January 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JAN & R LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08800287 . The registered office is 1 Pinderhill Avenue, Wakefield, West Yorkshire, WF1 4FH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (1 )
Corporation tax 623 2,645
Directors' loan accounts 37,699 24,029
38,321 26,673
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 50 50
Page 4