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REGISTERED NUMBER: 02719196 (England and Wales)

























Unaudited Financial Statements

for the Year Ended 31 March 2025

for

JRS Mechanical Services Limited

JRS Mechanical Services Limited (Registered number: 02719196)






Contents of the Financial Statements
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

JRS Mechanical Services Limited

Company Information
for the year ended 31 March 2025







DIRECTORS: P.W. Williams
N.W. Williams
P A Glover





REGISTERED OFFICE: Enterprise House
Pensarn Industrial Estate
Abergele
CONWY
LL22 7SF





REGISTERED NUMBER: 02719196 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Chartered Accountants
Suite 1, First Floor
Coachworks Arcade
Northgate Street
Chester
Cheshire
CH1 2EY

JRS Mechanical Services Limited (Registered number: 02719196)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 140,739 190,995

CURRENT ASSETS
Stocks 5 320,830 210,711
Debtors 6 1,941,771 1,623,689
Cash at bank 682,131 810,510
2,944,732 2,644,910
CREDITORS
Amounts falling due within one year 7 1,910,026 1,655,450
NET CURRENT ASSETS 1,034,706 989,460
TOTAL ASSETS LESS CURRENT LIABILITIES 1,175,445 1,180,455

CREDITORS
Amounts falling due after more than one year 8 (17,716 ) (70,686 )

PROVISIONS FOR LIABILITIES (35,185 ) (46,783 )
NET ASSETS 1,122,544 1,062,986

CAPITAL AND RESERVES
Called up share capital 5,200 5,200
Retained earnings 1,117,344 1,057,786
SHAREHOLDERS' FUNDS 1,122,544 1,062,986

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 13 August 2025 and were signed on its behalf by:





P.W. Williams - Director


JRS Mechanical Services Limited (Registered number: 02719196)

Notes to the Financial Statements
for the year ended 31 March 2025

1. STATUTORY INFORMATION

JRS Mechanical Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation on all assets is calculated to allocate the depreciable amount to their residual values on a systematic basis over their estimated useful lives as follows:

Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% straight line

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

JRS Mechanical Services Limited (Registered number: 02719196)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Share capital
Ordinary shares are classed as equity.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Distributions to equity holders
Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand and cash held with banks.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2024 - 49 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 44,788 16,027 500,663 33,652 595,130
Additions - - 29,146 - 29,146
Disposals - - (65,950 ) - (65,950 )
At 31 March 2025 44,788 16,027 463,859 33,652 558,326
DEPRECIATION
At 1 April 2024 41,408 16,027 313,071 33,629 404,135
Charge for year 845 - 46,067 23 46,935
Eliminated on disposal - - (33,483 ) - (33,483 )
At 31 March 2025 42,253 16,027 325,655 33,652 417,587
NET BOOK VALUE
At 31 March 2025 2,535 - 138,204 - 140,739
At 31 March 2024 3,380 - 187,592 23 190,995

5. STOCKS
2025 2024
£    £   
Stocks 2,500 2,500
Retentions 171,283 116,396
Work in progress 147,047 91,815
320,830 210,711

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,733,078 1,523,599
Other debtors 208,693 100,090
1,941,771 1,623,689

JRS Mechanical Services Limited (Registered number: 02719196)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 53,010 51,860
Trade creditors 1,352,115 935,031
Taxation and social security 210,018 194,049
Other creditors 294,883 474,510
1,910,026 1,655,450

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 17,716 70,686

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 70,726 122,546

The bank loans are secured on the freehold and leasehold property now or in the future belonging to the company together with all buildings, trade and other fixtures, fixed plant and machinery of the company.

10. PARENT COMPANY

The company is a 100% subsidiary of JRS Holdings Limited. The registered office of the parent is the same as JRS Mechanical Services Limited which can be found on the Company Information page.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
JRS Mechanical Services Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JRS Mechanical Services Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of JRS Mechanical Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JRS Mechanical Services Limited and state those matters that we have agreed to state to the Board of Directors of JRS Mechanical Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JRS Mechanical Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that JRS Mechanical Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JRS Mechanical Services Limited. You consider that JRS Mechanical Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JRS Mechanical Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Ltd
Chartered Accountants
Suite 1, First Floor
Coachworks Arcade
Northgate Street
Chester
Cheshire
CH1 2EY


13 August 2025