REGISTERED NUMBER: 00395875 (England and Wales)

JRS Services (Leeds) Limited

Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K P Marshall

J W Richardson

SECRETARY:

K P Marshall

REGISTERED OFFICE:

Unit 12

Brackenholme Business Park

Brackenholme

Selby

Y08 6EL

REGISTERED NUMBER:

00395875 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Tangible assets

4

30,486

17,505

CURRENT ASSETS

Stocks

5

215,924

240,342

Debtors

6

1,384,148

1,304,543

Cash at bank

460,308

487,984

2,060,380

2,032,869

CREDITORS

Amounts falling due within one year

7

1,097,722

1,205,069

NET CURRENT ASSETS

962,658

827,800

TOTAL ASSETS LESS CURRENT LIABILITIES

993,144

845,305

PROVISIONS FOR LIABILITIES

9

3,782

1,535

NET ASSETS

989,362

843,770

CAPITAL AND RESERVES

Called up share capital

10

100,000

100,000

Other reserves

11

850

850

Retained earnings

11

888,512

742,920

SHAREHOLDERS' FUNDS

989,362

843,770

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

1.	STATUTORY INFORMATION

JRS Services (Leeds) 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.

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.

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.

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.

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

- Over the life of the lease

- Plant and Machinery etc

- 15-50% 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.

Stocks are stated at the lower of cost and the estimated selling price less cost to complete and sell.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell at is recognised as an impairment loss in the profit or loss. Reversals of impairment loss are also recognised in the profit and loss.

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 the 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 the profit or loss in the period in which they relate

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

55,967

64,565

120,532

Additions

-

16,360

16,360

At 31 March 2025

55,967

80,925

136,892

DEPRECIATION

At 1 April 2024

43,346

59,681

103,027

Charge for year

2,276

1,103

3,379

At 31 March 2025

45,622

60,784

106,406

NET BOOK VALUE

At 31 March 2025

10,345

20,141

30,486

At 31 March 2024

12,621

4,884

17,505

5.

STOCKS

2025

2024

£

£

Finished goods - fuel

163,477

180,423

Finished goods - shop

52,447

59,919

215,924

240,342

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

722,704

647,295

Amounts owed by group undertakings

657,616

651,968

Other debtors

3,828

5,280

1,384,148

1,304,543

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

944,638

1,028,332

Taxation and social security

53,378

81,490

Other creditors

99,706

95,247

1,097,722

1,205,069

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

110,000

110,000

Between one and five years

440,000

440,000

In more than five years

-

110,000

550,000

660,000

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3,782

1,535

Deferred

tax

£

Balance at 1 April 2024

1,535

Provided during year

2,247

Balance at 31 March 2025

3,782

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100,000

Ordinary Shares

£1

100,000

100,000

11.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

At 1 April 2024

742,920

850

743,770

Profit for the year

145,592

145,592

At 31 March 2025

888,512

850

889,362

12.	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

13.	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.

The ultimate controlling party of the company is Mr J W Richardson.