JR HEAT LTD


Directors	RAM, Cherelle Kirsty
	RAM, James


Registered Address	Old Bank House Business Centre
	5 Devizes Road
	Swindon
	SN1 4BJ


Registered Number	14973021 (England and Wales)

Statement of Financial Position
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		434		262
			434		262
Current assets
Debtors		16,190		13,484
Cash at bank and on hand		21,303		11,843
		37,493		25,327
Creditors amounts falling due within one year	4	(36,258)		(25,552)
Net current assets (liabilities)			1,235		(225)
Total assets less current liabilities			1,669		37
Net assets			1,669		37
Capital and reserves
Called up share capital			2		1
Profit and loss account			1,667		36
Shareholders' funds			1,669		37

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 September 2025, and are signed on its behalf by:

RAM, James
Director
Registered Company No. 14973021

JR HEAT LTD

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	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.

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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	4
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 24	340	-	340
Additions	-	319	319
At 30 June 25	340	319	659
Depreciation and impairment
At 01 July 24	78	-	78
Charge for year	85	62	147
At 30 June 25	163	62	225
Net book value
At 30 June 25	177	257	434
At 30 June 24	262	-	262

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	13,940	5,345
Bank borrowings and overdrafts	3,616	4,836
Taxation and social security	17,694	15,371
Payments received on account	1,008	-
Total	36,258	25,552

5.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
RAM, James	7,682	663	0	8,345
	7,682	663	0	8,345