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REGISTERED NUMBER: 05415651 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

J R A HOLDINGS LIMITED

J R A HOLDINGS LIMITED (REGISTERED NUMBER: 05415651)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J R A HOLDINGS LIMITED

COMPANY INFORMATION
for the year ended 31 October 2023







DIRECTORS: Mr J R Roberts
Mrs J K Roberts



SECRETARY: Mrs J K Roberts



REGISTERED OFFICE: Blackpool Business Park
Amy Johnson Way
Squires Gate Lane
Blackpool
Lancashire
FY4 2RP



REGISTERED NUMBER: 05415651 (England and Wales)



BANKERS: NatWest
The Square
24 St Annes Road West
Lytham St Annes
Lancashire
FY8 1RH

J R A HOLDINGS LIMITED (REGISTERED NUMBER: 05415651)

BALANCE SHEET
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 528,512 538,925
Investments 5 10,000 10,000
538,512 548,925

CURRENT ASSETS
Debtors 6 - 4,535
Cash at bank 321,324 289,212
321,324 293,747
CREDITORS
Amounts falling due within one year 7 29,918 27,702
NET CURRENT ASSETS 291,406 266,045
TOTAL ASSETS LESS CURRENT
LIABILITIES

829,918

814,970

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 819,918 804,970
829,918 814,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 April 2024 and were signed on its behalf by:




Mr J R Roberts - Director


J R A HOLDINGS LIMITED (REGISTERED NUMBER: 05415651)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 October 2023

1. STATUTORY INFORMATION

J R A Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 2% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

J R A HOLDINGS LIMITED (REGISTERED NUMBER: 05415651)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Long
leasehold
£   
COST
At 1 November 2022 768,506
Additions 3,201
At 31 October 2023 771,707
DEPRECIATION
At 1 November 2022 229,581
Charge for year 13,614
At 31 October 2023 243,195
NET BOOK VALUE
At 31 October 2023 528,512
At 31 October 2022 538,925

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 November 2022
and 31 October 2023 10,000
NET BOOK VALUE
At 31 October 2023 10,000
At 31 October 2022 10,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 1,032
Amounts owed by group undertakings - 3,503
- 4,535

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 7,787 -
Taxation and social security 20,402 22,080
Other creditors 1,729 5,622
29,918 27,702

J R A HOLDINGS LIMITED (REGISTERED NUMBER: 05415651)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2023

8. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors Mr & Mrs J Roberts, who either directly or indirectly have control over the entire issued ordinary share capital.