J.R. Kinder LTD. Company accounts

COMPANY REGISTRATION NUMBER: SC229583

J.R. Kinder LTD.

Unaudited Financial Statements

31 December 2024

J.R. Kinder LTD.

Financial Statements

Year ended 31 December 2024

Contents	Page

Director's report	1

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	2

Statement of income and retained earnings	3

Statement of financial position	4

Accounting policies	5

Notes to the financial statements	7

J.R. Kinder LTD.

Director's Report

Year ended 31 December 2024

The director presents her report and the unaudited financial statements of the company for the year ended 31 December 2024 .

Director

The director who served the company during the year was as follows:

Mrs M Richardson

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 25 September 2025 and signed on behalf of the board by:

Mrs M Richardson
Director

Registered office:

6 Fitzroy Place

Glasgow

G3 7RH

J.R. Kinder LTD.

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of J.R. Kinder LTD.

Year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J.R. Kinder LTD. for the year ended 31 December 2024, which comprise the statement of income and retained earnings, statement of financial position 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of J.R. Kinder LTD.. Our work has been undertaken solely to prepare for your approval the financial statements of J.R. Kinder LTD. and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J.R. Kinder LTD. and its director for our work or for this report.

It is your duty to ensure that J.R. Kinder LTD. 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 loss of J.R. Kinder LTD.. You consider that J.R. Kinder LTD. 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 J.R. Kinder LTD.. 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.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

25 September 2025

J.R. Kinder LTD.

Statement of Income and Retained Earnings

Year ended 31 December 2024

	2024	2023
Note	£	£
Turnover	215,033	272,138

Cost of sales	22,292	20,617
	---------	---------
Gross profit	192,741	251,521

Administrative expenses	286,706	280,563
	---------	---------
Operating loss	( 93,965)	( 29,042)

Interest payable and similar expenses		519	939
		---------	---------
Loss before taxation	4	( 94,484)	( 29,981)

Tax on loss	6,052	( 6,040)
	---------	--------
Loss for the financial year and total comprehensive income	( 100,536)	( 23,941)
	---------	--------

Retained earnings at the start of the year	196,847	220,788
	---------	---------
Retained earnings at the end of the year	96,311	196,847
	---------	---------

All the activities of the company are from continuing operations.

J.R. Kinder LTD.

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£

Fixed assets

Tangible assets	6		1,786	2,381

Current assets

Debtors	7	114,702	215,881
Cash at bank and in hand		1,055	10,937
		---------	---------
		115,757	226,818

Creditors: amounts falling due within one year	8	14,132		17,252
		---------		---------
Net current assets			101,625	209,566
			---------	---------
Total assets less current liabilities			103,411	211,947

Creditors: amounts falling due after more than one year	9	7,000	15,000
		---------	---------
Net assets		96,411	196,947
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	96,311	196,847
	--------	---------
Shareholders funds	96,411	196,947
	--------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 25 September 2025 , and are signed on behalf of the board by:

Mrs M Richardson
Director

Company registration number: SC229583

J.R. Kinder LTD.

Accounting Policies

Year ended 31 December 2024

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10 years straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% reducing balance
Fixtures & Fittings	-	25% reducing balance
Computer Equipment	-	25% reducing balance

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

J.R. Kinder LTD.

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 6 Fitzroy Place, Glasgow, G3 7RH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2023: 10 ).

4. Profit before taxation

Profit before taxation is stated after charging:

	2024	2023
	£	£
Depreciation of tangible assets	595	528
	----	----

5. Intangible assets

	Goodwill
	£
Cost
At 1 January 2024 and 31 December 2024	70,000
	--------
Amortisation
At 1 January 2024 and 31 December 2024	70,000
	--------
Carrying amount
At 31 December 2024	–
	--------
At 31 December 2023	–
	--------

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 January 2024 and 31 December 2024	28,353	2,524	11,150	42,027
	--------	-------	--------	--------
Depreciation
At 1 January 2024	28,187	2,488	8,971	39,646
Charge for the year	41	9	545	595
	--------	-------	--------	--------
At 31 December 2024	28,228	2,497	9,516	40,241
	--------	-------	--------	--------
Carrying amount
At 31 December 2024	125	27	1,634	1,786
	--------	-------	--------	--------
At 31 December 2023	166	36	2,179	2,381
	--------	-------	--------	--------

7. Debtors

	2024	2023
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	94,138	188,146
Other debtors	20,564	27,735
	---------	---------
	114,702	215,881
	---------	---------

8. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	8,000	8,000
Social security and other taxes	1,300	2,169
Other creditors	4,832	7,083
	--------	--------
	14,132	17,252
	--------	--------

9. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Bank loans and overdrafts	4,000	12,000
Other creditors	3,000	3,000
	-------	--------
	7,000	15,000
	-------	--------

10. Director's advances, credits and guarantees

At 31st December 2024 the company owed Mrs M Richardson , director £3,000. (2023: £3,000). At 31st December 2024 the company was owed Somerset Nursery Services Limited £94,138 (2023: £188,146). That company is controlled by Mrs M Richardson , director.

11. Controlling party

The company was under the control of its parent Somerset Nursery Services Limited.