JSR Autos Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08343238

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		59,640		56,929

			59,640		56,929
CURRENT ASSETS
Stocks	5	4,160		10,000
Debtors	6	8,666		6,328
Cash at bank and in hand		1,924		3,298

		14,750		19,626
Creditors: Amounts Falling Due Within One Year	7	(35,959 )		(55,841 )

NET CURRENT ASSETS (LIABILITIES)			(21,209 )		(36,215 )

TOTAL ASSETS LESS CURRENT LIABILITIES			38,431		20,714

Creditors: Amounts Falling Due After More Than One Year	8		(8,430 )		(4,722 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,341 )		(8,781 )

NET ASSETS			27,660		7,211

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			27,560		7,111

SHAREHOLDERS' FUNDS			27,660		7,211

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JSR Autos Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr. James Robertson

Director

17/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JSR Autos Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08343238 . The registered office is The Gables Churchend, Twyning, Tewkesbury, GL20 6DA.

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.

2.2. 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.

2.3. 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:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	76,491	29,500	3,001	108,992
Additions	6,200	23,400	-	29,600
Disposals	-	(11,500 )	-	(11,500 )

As at 31 December 2024	82,691	41,400	3,001	127,092

Depreciation
As at 1 January 2024	39,656	10,275	2,132	52,063

...CONTINUED

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JSR Autos Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Provided during the period	7,414	9,850	750	18,014
Disposals	-	(2,875 )	-	(2,875 )
Other	250	-	-	250

As at 31 December 2024	47,320	17,250	2,882	67,452

Net Book Value
As at 31 December 2024	35,371	24,150	119	59,640

As at 1 January 2024	36,835	19,225	869	56,929

5. Stocks

	2024	2023
	£	£
Stock	4,160	10,000

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	8,480	6,328
Other debtors	186	-

	8,666	6,328

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	22,160	16,796
Other loans	4,216	9,000
Other creditors	-	4,007
Taxation and social security	9,583	26,038

	35,959	55,841

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other loans	8,430	4,722

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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