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REGISTERED NUMBER: 09371628 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

JR Refrigeration Ltd

JR Refrigeration Ltd (Registered number: 09371628)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JR Refrigeration Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: J Rosen
Mrs E E Rosen





REGISTERED OFFICE: 52 Redhill Road
HITCHIN
Hertfordshire
SG5 2NP





REGISTERED NUMBER: 09371628 (England and Wales)





ACCOUNTANTS: D and E Accountancy Ltd
Tax Advisors and Accountants
2nd Floor, 2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP

JR Refrigeration Ltd (Registered number: 09371628)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 238 833
238 833

CURRENT ASSETS
Debtors 6 23,786 29,576
Cash at bank 13,338 5,695
37,124 35,271
CREDITORS
Amounts falling due within one year 7 25,047 23,752
NET CURRENT ASSETS 12,077 11,519
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,315

12,352

CREDITORS
Amounts falling due after more than
one year

8

(6,117

)

(11,304

)

PROVISIONS FOR LIABILITIES 9 (45 ) -
NET ASSETS 6,153 1,048

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings 11 6,152 1,047
SHAREHOLDERS' FUNDS 6,153 1,048

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

JR Refrigeration Ltd (Registered number: 09371628)

Balance Sheet - continued
31 March 2024


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 13 January 2025 and were signed on its behalf by:





J Rosen - Director


JR Refrigeration Ltd (Registered number: 09371628)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

JR Refrigeration Ltd 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.

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 (2023 - 2 ) .

JR Refrigeration Ltd (Registered number: 09371628)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 10,000
AMORTISATION
At 1 April 2023
and 31 March 2024 10,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 2,040 15,672 17,712
DEPRECIATION
At 1 April 2023 1,207 15,672 16,879
Charge for year 595 - 595
At 31 March 2024 1,802 15,672 17,474
NET BOOK VALUE
At 31 March 2024 238 - 238
At 31 March 2023 833 - 833

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 19,143 23,970
Other debtors 4,643 5,606
23,786 29,576

JR Refrigeration Ltd (Registered number: 09371628)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 5,122 5,122
Trade creditors 3,587 3,829
Taxation and social security 15,498 13,778
Other creditors 840 1,023
25,047 23,752

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 6,117 11,304

9. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax 45 -

Deferred
tax
£   
Charge to Income Statement during year 45
Balance at 31 March 2024 45

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
1 Ordinary £1 1 1

11. RESERVES
Retained
earnings
£   

At 1 April 2023 1,047
Profit for the year 41,530
Dividends (36,425 )
At 31 March 2024 6,152

JR Refrigeration Ltd (Registered number: 09371628)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
J Rosen
Balance outstanding at start of year 5,270 7,420
Amounts repaid (1,008 ) (2,150 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,262 5,270