Company registration number 05996413 (England and Wales)
J R SEED LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
J R SEED LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
J R SEED LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Trade and other receivables
3
26,132
38,029
Cash and cash equivalents
41,938
53,731
68,070
91,760
Current liabilities
4
(6,533)
(6,436)
Net current assets
61,537
85,324
Non-current liabilities
5
(8,181)
(12,074)
Net assets
53,356
73,250
Equity
Called up share capital
100
100
Retained earnings
53,256
73,150
Total equity
53,356
73,250

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has 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 his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 15 September 2025
Mr J R Seed
Director
Company registration number 05996413 (England and Wales)
J R SEED LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

J R Seed Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sea Braes, East End, Cellardyke, Anstruther, Fife, KY10 3AW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
J R SEED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
3
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
532
532
Other receivables
18,735
16,313
19,267
16,845
2025
2024
Amounts falling due after more than one year:
£
£
Other receivables
6,865
21,184
Total debtors
26,132
38,029
4
Current liabilities
2025
2024
£
£
Other payables
6,533
6,436
5
Non-current liabilities
2025
2024
£
£
Other payables
8,181
12,074
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