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Registered number: 09033244
JDR Estates Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Gregory Priestley & Stewart
Chartered Accountants
Alexandra House
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
Contents
Page
Company Information 1
Statement of Financial Position 2
Notes to the Financial Statements 3—5
Page 1
Company Information
Directors Mr Junior Roberts
Mr James Roberts
Mr William Williamson
Company Number 09033244
Registered Office Cavendish House Littlewood Drive
West 26 Business Park
Cleckheaton
West Yorkshire
BD19 4TE
Accountants Gregory Priestley & Stewart
Chartered Accountants
Alexandra House
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
Page 1
Page 2
Statement of Financial Position
Registered number: 09033244
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 8,031 9,599
8,031 9,599
CURRENT ASSETS
Debtors 6 120,206 174,117
Cash at bank and in hand 42,910 17,866
163,116 191,983
Creditors: Amounts Falling Due Within One Year 7 (260,370 ) (156,316 )
NET CURRENT ASSETS (LIABILITIES) (97,254 ) 35,667
TOTAL ASSETS LESS CURRENT LIABILITIES (89,223 ) 45,266
Creditors: Amounts Falling Due After More Than One Year 8 (1,099 ) (11,221 )
NET (LIABILITIES)/ASSETS (90,322 ) 34,045
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement (90,324 ) 34,043
SHAREHOLDERS' FUNDS (90,322) 34,045
For the year ending 31 May 2025 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr William Williamson
Director
15/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
JDR Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09033244 . The registered office is Cavendish House Littlewood Drive, West 26 Business Park, Cleckheaton, West Yorkshire, BD19 4TE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis. This may not be appropriate because the company had a balance sheet deficit of £90,322 at 31st May 2025. The company is therefore dependant on the continued support of the director. Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their net realisable value and to provide any further liabilities which may arise.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% reducing balance
2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.6. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Debtors and creditors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 11)
15 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2024 18,095
As at 31 May 2025 18,095
Amortisation
As at 1 June 2024 18,095
As at 31 May 2025 18,095
Net Book Value
As at 31 May 2025 -
As at 1 June 2024 -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2024 16,521
Additions 168
As at 31 May 2025 16,689
Depreciation
As at 1 June 2024 6,922
Provided during the period 1,736
As at 31 May 2025 8,658
Net Book Value
As at 31 May 2025 8,031
As at 1 June 2024 9,599
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 19,626 19,194
Other debtors 100,580 154,923
120,206 174,117
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,569 20,955
Bank loans and overdrafts 9,873 9,873
Other creditors 161,006 92,339
Taxation and social security 75,922 33,149
260,370 156,316
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,099 11,221
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
At the balance sheet date, the directors were owed £14,076 (2024: £30,930) by the company.
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