JCR Tiling LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC331195

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,385		849

			3,385		849
CURRENT ASSETS
Debtors	5	2,019		1,764

		2,019		1,764
Creditors: Amounts Falling Due Within One Year	6	(2,662 )		(3,777 )

NET CURRENT ASSETS (LIABILITIES)			(643 )		(2,013 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,742		(1,164 )

NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS			2,742		(1,164 )

REPRESENTED BY:
Equity
Members' other interests
Members' capital		140		(940)
Other reserves		2,602		(224)

			2,742		(1,164)

TOTAL MEMBERS' INTEREST
Members' other interests			2,742		(1,164)

			2,742		(1,164)

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JCR Tiling LLP

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Ms Catherine MacLennan

Designated Member

17/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JCR Tiling LLP is a limited liability partnership, incorporated in England & Wales, registered number OC331195 . The Registered Office is The Quillets, 4 Netherhampton Road, Harnham, Salisbury, Wiltshire, SP2 8HE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 6 April 2024	803	11,500	4,293	16,596
Additions	-	-	3,688	3,688

As at 5 April 2025	803	11,500	7,981	20,284

Depreciation
As at 6 April 2024	784	10,759	4,204	15,747
Provided during the period	8	198	946	1,152

As at 5 April 2025	792	10,957	5,150	16,899

Net Book Value
As at 5 April 2025	11	543	2,831	3,385

As at 6 April 2024	19	741	89	849

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JCR Tiling LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	2,019	954
CIS Tax Deducted	-	810

	2,019	1,764

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,488	1,930
Other creditors	524	1,197
Accruals and deferred income	650	650

	2,662	3,777

7. Ultimate Controlling Party

There is no overall controlling interest.

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