REGISTERED NUMBER: 09348640 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

J & A RECOVERY & RESCUE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms C S Bugden

SECRETARY:

Ms C S Bugden

REGISTERED OFFICE:

The Ferry Point

Ferry Lane

Shepperton

Middlesex

TW17 9LQ

REGISTERED NUMBER:

09348640 (England and Wales)

ACCOUNTANTS:

GWAS Limited

The Ferry Point

Ferry Lane

Shepperton

Middlesex

TW17 9LQ

FIXED ASSETS

Tangible assets

4

600,288

436,548

CURRENT ASSETS

Debtors

5

389,799

284,985

Cash at bank and in hand

182,684

163,297

572,483

448,282

CREDITORS

Amounts falling due within one year

6

388,275

350,872

NET CURRENT ASSETS

184,208

97,410

TOTAL ASSETS LESS CURRENT LIABILITIES

784,496

533,958

CREDITORS

Amounts falling due after more than one year

7

342,487

310,707

NET ASSETS

442,009

223,251

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

442,007

223,249

442,009

223,251

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 5 September 2025 and were signed by:

Ms C S Bugden - Director

1.	STATUTORY INFORMATION

J & A Recovery & Rescue 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.

Plant and machinery etc

-

20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

684,212

Additions

316,733

Disposals

(7,130

)

At 31 December 2024

993,815

DEPRECIATION

At 1 January 2024

247,664

Charge for year

150,657

Eliminated on disposal

(4,794

)

At 31 December 2024

393,527

NET BOOK VALUE

At 31 December 2024

600,288

At 31 December 2023

436,548

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

280,797

214,638

Other debtors

109,002

70,347

389,799

284,985

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

10,329

10,059

Hire purchase contracts

93,470

65,000

Trade creditors

189,424

117,752

Taxation and social security

94,992

126,669

Other creditors

60

31,392

388,275

350,872

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

7,795

18,207

Hire purchase contracts

334,692

292,500

342,487

310,707

31.12.24

31.12.23

£

£

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

-

32,500

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.12.24

31.12.23

£

£

Ms C S Bugden

Balance outstanding at start of year

(30,831

)

(77,088

)

Amounts advanced

41,023

46,257

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,192

(30,831

)