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Company Registration No. 06862599 (England and Wales)
J & R FOOD AND WINE LIMITED Unaudited accounts for the year ended 31 October 2024
J & R FOOD AND WINE LIMITED Unaudited accounts Contents
Page
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J & R FOOD AND WINE LIMITED Company Information for the year ended 31 October 2024
Director
Jung Bahadur Singh Lidhar
Company Number
06862599 (England and Wales)
Registered Office
C/O Wim Accountants 37 New North Road Hainault Ilford IG6 2UE ENGLAND
Accountants
WIM Consulting Ltd 37 New North road Hainault Ilford Essex IG6 2UE
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J & R FOOD AND WINE LIMITED Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
9,000 
11,000 
Tangible assets
88,413 
105,283 
97,413 
116,283 
Current assets
Inventories
84,900 
84,900 
Debtors
699 
699 
Cash at bank and in hand
152,659 
97,648 
238,258 
183,247 
Creditors: amounts falling due within one year
(125,269)
(50,834)
Net current assets
112,989 
132,413 
Total assets less current liabilities
210,402 
248,696 
Creditors: amounts falling due after more than one year
- 
(26,612)
Provisions for liabilities
Deferred tax
(16,799)
(20,004)
Net assets
193,603 
202,080 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
193,403 
201,880 
Shareholders' funds
193,603 
202,080 
For the year ending 31 October 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 January 2025 and were signed on its behalf by
Jung Bahadur Singh Lidhar Director Company Registration No. 06862599
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J & R FOOD AND WINE LIMITED Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
J & R FOOD AND WINE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06862599. The registered office is C/O Wim Accountants, 37 New North Road, Hainault, Ilford, IG6 2UE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% RBM
Fixtures & fittings
15% RBM
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2023
39,829 
At 31 October 2024
39,829 
Amortisation
At 1 November 2023
28,829 
Charge for the year
2,000 
At 31 October 2024
30,829 
Net book value
At 31 October 2024
9,000 
At 31 October 2023
11,000 
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J & R FOOD AND WINE LIMITED Notes to the Accounts for the year ended 31 October 2024
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
19,915 
162,411 
182,326 
At 31 October 2024
19,915 
162,411 
182,326 
Depreciation
At 1 November 2023
9,141 
67,902 
77,043 
Charge for the year
2,694 
14,176 
16,870 
At 31 October 2024
11,835 
82,078 
93,913 
Net book value
At 31 October 2024
8,080 
80,333 
88,413 
At 31 October 2023
10,774 
94,509 
105,283 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
699 
699 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
16,514 
29,726 
VAT
14,709 
14,397 
Trade creditors
47,143 
17,583 
Taxes and social security
46,013 
46,730 
Other creditors
722 
8,452 
Loans from directors
168 
(66,654)
Accruals
- 
600 
125,269 
50,834 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
26,612 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
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J & R FOOD AND WINE LIMITED Notes to the Accounts for the year ended 31 October 2024
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Jung Bahadur Singh Lidhar
Loan to Director
(66,654)
- 
- 
(66,654)
(66,654)
- 
- 
(66,654)
11
Average number of employees
During the year the average number of employees was 7 (2023: 6).
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