Registered number
08735689
N J R CORPORATE LIMITED
Filleted Accounts
31 March 2025
N J R CORPORATE LIMITED
Registered number: 08735689
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 317,158 334,976
Current assets
Debtors 4 629,412 24,828
Cash at bank and in hand 813,893 1,447,917
1,443,305 1,472,745
Creditors: amounts falling due within one year 5 (128,076) (305,855)
Net current assets 1,315,229 1,166,890
Total assets less current liabilities 1,632,387 1,501,866
Creditors: amounts falling due after more than one year 6 (12,120) (22,634)
Net assets 1,620,267 1,479,232
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,620,167 1,479,132
Shareholder's funds 1,620,267 1,479,232
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr N Robinson
Director
Approved by the board on 10 August 2025
N J R CORPORATE LIMITED
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 April 2024 289,214 3,522 89,086 381,822
At 31 March 2025 289,214 3,522 89,086 381,822
Depreciation
At 1 April 2024 560 3,522 42,764 46,846
Charge for the year - - 17,818 17,818
At 31 March 2025 560 3,522 60,582 64,664
Net book value
At 31 March 2025 288,654 - 28,504 317,158
At 31 March 2024 288,654 - 46,322 334,976
4 Debtors 2025 2024
£ £
Trade debtors 35,400 24,828
Other debtors 594,012 -
629,412 24,828
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 55,249 201,703
Taxation and social security costs 52,594 87,743
Other creditors 20,233 16,409
128,076 305,855
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 12,120 22,634
7 Other information
N J R CORPORATE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Romany Tan
Binstead Hill
Ryde
Isle of Wight
PO33 3RN
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