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Registered Number: 07778576
England and Wales

 

 

 

JRS PHARMACIES LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 42,500    48,500 
Tangible fixed assets 4 38,961    42,494 
81,461    90,994 
Current assets      
Stocks 5 51,532    40,869 
Debtors 6 183,937    324,711 
Cash at bank and in hand 187,601    298,722 
423,070    664,302 
Creditors: amount falling due within one year 7 (162,812)   (369,735)
Net current assets 260,258    294,567 
 
Total assets less current liabilities 341,719    385,561 
Creditors: amount falling due after more than one year 8 (8,104)   (17,676)
Provisions for liabilities 9 (1,649)   (1,049)
Net assets 331,966    366,836 
 

Capital and reserves
     
Called up share capital 10 3,000    3,000 
Profit and loss account 328,966    363,836 
Shareholders' funds 331,966    366,836 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 27 June 2025 and were signed on its behalf by:


-------------------------------
Mr J Wong
Director
1
General Information
JRS Pharmacies Limited is a private company, limited by shares, registered in England and Wales, registration number 07778576, registration address 2 Manor Court, Manor Mill Lane, Leeds, LS11 8LQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% or 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 17 (2023 : 20).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2023 120,000    120,000 
Additions  
Disposals  
At 30 September 2024 120,000    120,000 
Amortisation
At 01 October 2023 71,500    71,500 
Charge for year 6,000    6,000 
On disposals  
At 30 September 2024 77,500    77,500 
Net book values
At 30 September 2024 42,500    42,500 
At 30 September 2023 48,500    48,500 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Improvements to property   Total
  £   £   £
At 01 October 2023 81,135    37,132    118,267 
Additions 1,735      1,735 
Disposals (3,175)     (3,175)
At 30 September 2024 79,695    37,132    116,827 
Depreciation
At 01 October 2023 75,773      75,773 
Charge for year 3,151      3,151 
On disposals (1,058)     (1,058)
At 30 September 2024 77,866      77,866 
Net book values
Closing balance as at 30 September 2024 1,829    37,132    38,961 
Opening balance as at 01 October 2023 5,362    37,132    42,494 

The net book value of Improvements to property includes £ 37,132 (2023 £37,132) in respect of assets leased under finance leases or hire purchase contracts.

5.

Stocks

2024
£
  2023
£
Stocks 51,532    40,869 
51,532    40,869 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 81,420    81,950 
Other Debtors 102,517    242,761 
183,937    324,711 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 59,725    56,332 
Bank Loans & Overdrafts 10,000    14,234 
Taxation and Social Security 11,981    16,723 
Other Creditors 81,106    282,446 
162,812    369,735 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 8,104    17,676 
8,104    17,676 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 638    466 
Pension Provisions 1,011    583 
1,649    1,049 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
3,000 Ordinary shares of £1.00 each 3,000    3,000 
500 Class A shares of £1.00 each 500    500 
498 Class B shares of £1.00 each 498    498 
498 Class D shares of £1.00 each 498    498 
498 Class F shares of £1.00 each 498    498 
500 Class C shares of £1.00 each 500    500 
500 Class E shares of £1.00 each 500    500 
1 Class G share of £1.00 each  
1 Class H share of £1.00 each  
1 Class I share of £1.00 each  
1 Class J share of £1.00 each  
1 Class K share of £1.00 each  
1 Class L share of £1.00 each  
6,000    6,000 
Share capital
All classes of shares have equal rights on voting, dividends and capital distribution.

11.

Controlling party

The company was under the control of the directors in the current and the prior year.
12.

Directors' Loan Account

Particulars   b/forwardCurrent
£
  Advances
£
  Credits
£
  c/forward
£
Directors loan account (90,389) 151,978  (61,637) (48)

2