REGISTERED NUMBER: 01142787 (England and Wales)

F & R Jackson Ltd

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F Jackson

Mrs E L Jackson

R D Jackson

SECRETARY:

Mrs E L Jackson

REGISTERED OFFICE:

Woodside House

8A Barnard Street

Staindrop

Darlington

Co Durham

DL2 3ND

REGISTERED NUMBER:

01142787 (England and Wales)

ACCOUNTANTS:

Addison & Co

Ebor House

91 Galgate

Barnard Castle

Co Durham

DL12 8ES

FIXED ASSETS

Intangible assets

4

46,855

-

Tangible assets

5

1,189,945

991,676

1,236,800

991,676

CURRENT ASSETS

Stocks

51,071

77,202

Debtors

6

235,122

296,364

Cash at bank and in hand

220,682

228,748

506,875

602,314

CREDITORS

Amounts falling due within one year

7

340,543

288,039

NET CURRENT ASSETS

166,332

314,275

TOTAL ASSETS LESS CURRENT LIABILITIES

1,403,132

1,305,951

CREDITORS

Amounts falling due after more than one year

8

(3,333

)

(13,334

)

PROVISIONS FOR LIABILITIES

(248,125

)

(239,006

)

NET ASSETS

1,151,674

1,053,611

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,151,574

1,053,511

SHAREHOLDERS' FUNDS

1,151,674

1,053,611

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 8 December 2025 and were signed on its behalf by:

F Jackson - Director

1.	STATUTORY INFORMATION

F & R Jackson Ltd 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.

Turnover

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

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.

Mineral assets are being amortised evenly over their estimated useful life of twenty five years.

Tangible fixed assets

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

Freehold property

-

not provided

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Mineral

assets

£

COST

Additions

48,807

At 31 March 2025

48,807

AMORTISATION

Amortisation for year

1,952

At 31 March 2025

1,952

NET BOOK VALUE

At 31 March 2025

46,855

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

35,651

1,405,591

440,628

2,559

1,884,429

Additions

175,118

205,236

47,500

-

427,854

Disposals

-

(48,778

)

(43,555

)

-

(92,333

)

At 31 March 2025

210,769

1,562,049

444,573

2,559

2,219,950

DEPRECIATION

At 1 April 2024

-

647,654

242,540

2,559

892,753

Charge for year

-

141,623

43,007

-

184,630

Eliminated on disposal

-

(34,394

)

(12,984

)

-

(47,378

)

At 31 March 2025

-

754,883

272,563

2,559

1,030,005

NET BOOK VALUE

At 31 March 2025

210,769

807,166

172,010

-

1,189,945

At 31 March 2024

35,651

757,937

198,088

-

991,676

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

204,071

230,741

Loan to employee

140

-

VAT

-

73

Prepayments

30,911

65,550

235,122

296,364

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

-

43,083

Trade creditors

246,950

151,776

Corporation tax

51,150

57,945

Social security and other taxes

7,992

21,339

VAT

18,432

-

Directors' current accounts

2,889

177

Accrued expenses

3,130

3,719

340,543

288,039

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bounceback loan

3,333

13,334

9.	RELATED PARTY DISCLOSURES