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REGISTERED NUMBER: 02279312 (England and Wales)

JRS Services (Convenience) Limited

Financial Statements for the Year Ended 31 March 2025

JRS Services (Convenience) Limited (Registered number: 02279312)

Contents of the Financial Statements

for the year ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

JRS Services (Convenience) Limited

Company Information

for the year ended 31 March 2025

| DIRECTORS: | K P Marshall

| J W Richardson

| REGISTERED OFFICE: | Unit 12 Brackenholme Business Park

| Brackenholme

| Selby

| Y08 6EL

| REGISTERED NUMBER: | 02279312 (England and Wales)

| AUDITORS: | Smailes Goldie

| Chartered Accountants

| Statutory Auditor

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

JRS Services (Convenience) Limited (Registered number: 02279312)

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 21,693 |  | 116,456 |  |

21,693 |  | 116,456 |  |

CURRENT ASSETS

Stocks | 66,979 |  | 58,043 |  |

Debtors | 6 | 208,014 |  | 100,461 |  |

Cash at bank and in hand | 483,719 |  | 300,962 |  |

758,712 |  | 459,466 |  |

CREDITORS

Amounts falling due within one year | 7 | 198,398 |  | 171,191 |  |

NET CURRENT ASSETS | 560,314 |  | 288,275 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 582,007 |  | 404,731 |  |

PROVISIONS FOR LIABILITIES | 1,365 |  | 23,992 |  |

NET ASSETS | 580,642 |  | 380,739 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 104 |  | 104 |  |

Retained earnings | 580,538 |  | 380,635 |  |

SHAREHOLDERS' FUNDS | 580,642 |  | 380,739 |  |

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 Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

J W Richardson - Director

JRS Services (Convenience) Limited (Registered number: 02279312)

Notes to the Financial Statements

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| JRS Services (Convenience) Limited 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.

| These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. These estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Key areas on estimation uncertainty

| The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

| The depreciation policy has been set according to management's experience of the useful lives of a typical asset in each category, something which is reviewed annually. The depreciation charged during the year was £22,400 (2024 - £16,012) which the directors feel is a fair reflection of the benefits derived from the consumption of the tangible assets in use during the period.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually at the point of sale), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill has been fully amortised.

JRS Services (Convenience) Limited (Registered number: 02279312)

Notes to the Financial Statements - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Tangible fixed assets are stated at cost less accumulated depreciation.

| The company assesses at each reporting date whether tangible fixed assets are impaired.

| Depreciation is charged to the profit and loss account on a straight line basis over the estimated useful lives of each part of an item of tangible fixed assets. The estimated useful lives are as follows:

| - Land and buildings |  | - 20% Straight Line |  |

| - Plant and Machinery etc |  | - 20% Straight Line |  |

| Depreciation methods, useful lives and residual values are reviewed, if there is an indication, of a significant change since last annual reporting date in the pattern by which the company expects to consume an asset's future economic benefits.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

JRS Services (Convenience) Limited (Registered number: 02279312)

Notes to the Financial Statements - continued

for the year ended 31 March 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 20 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 46,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 46,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 97,630 |  | 53,262 |  | 150,892 |  |

| Disposals | (68,250 | ) | (5,609 | ) | (73,859 | ) |

| At 31 March 2025 | 29,380 |  | 47,653 |  | 77,033 |  |

| DEPRECIATION

| At 1 April 2024 | 8,136 |  | 26,300 |  | 34,436 |  |

| Charge for year | 9,971 |  | 12,429 |  | 22,400 |  |

| Eliminated on disposal | - |  | (1,496 | ) | (1,496 | ) |

| At 31 March 2025 | 18,107 |  | 37,233 |  | 55,340 |  |

| NET BOOK VALUE

| At 31 March 2025 | 11,273 |  | 10,420 |  | 21,693 |  |

| At 31 March 2024 | 89,494 |  | 26,962 |  | 116,456 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 207,152 |  | 98,998 |  |

| Other debtors | 862 |  | 1,463 |  |

208,014 |  | 100,461 |  |

JRS Services (Convenience) Limited (Registered number: 02279312)

Notes to the Financial Statements - continued

for the year ended 31 March 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 79,406 |  | 69,533 |  |

| Taxation and social security | 102,492 |  | 12,680 |  |

| Other creditors | 16,500 |  | 88,978 |  |

198,398 |  | 171,191 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 26,000 |  | 26,000 |  |

| Between one and five years | 104,000 |  | 104,000 |  |

| In more than five years | 143,000 |  | 169,000 |  |

273,000 |  | 299,000 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 102 | Ordinary Shares | £1 | 102 |  | 102 |  |

| 1 | A Ordinary Shares | £1 | 1 |  | 1 |  |

| 1 | B Ordinary Shares | £1 | 1 |  | 1 |  |

104 |  | 104 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Matthew Fox FCCA (Senior Statutory Auditor)

| for and on behalf of Smailes Goldie

11. | ULTIMATE CONTROLLING PARTY

| The company's immediate and ultimate parent company is Jos Richardson and Son Limited, whose group accounts the results of the company are consolidated within.

| The consolidated financial statements of the group are available to the public and may be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.