Company Registration No. 06848396 (England and Wales)
J N R Contractors Limited
Unaudited accounts
for the year ended 31 March 2025
J N R Contractors Limited
Unaudited accounts
Contents
J N R Contractors Limited
Company Information
for the year ended 31 March 2025
Directors
Robert Edwards
Nicholas Edwards
Jonathan Edwards
Company Number
06848396 (England and Wales)
Registered Office
The Limes
Garshall Green
Milwich
Stafford
ST18 0EP
Accountants
Victoria Miles Accountants
Stafford Education and Enterprise Park
Weston Road
Stafford
Staffordshire
ST18 0BF
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
J N R Contractors Limited
for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
J N R Contractors Limited for the year ended
31 March 2025 as set out on pages
5 -
8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of J N R Contractors Limited, as a body, in accordance with the terms of our engagement letter dated 18 August 2021. Our work has been undertaken solely to prepare for your approval the accounts of J N R Contractors Limited and state those matters that we have agreed to state to the Board of Directors of J N R Contractors Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J N R Contractors Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that J N R Contractors Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of J N R Contractors Limited. You consider that J N R Contractors Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of J N R Contractors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Victoria Miles Accountants
Chartered Certified Accountants
Stafford Education and Enterprise Park
Weston Road
Stafford
Staffordshire
ST18 0BF
9 November 2025
J N R Contractors Limited
Statement of financial position
as at 31 March 2025
Tangible assets
87,712
59,446
Cash at bank and in hand
92,139
63,064
Creditors: amounts falling due within one year
(75,300)
(69,181)
Net current assets
107,744
106,824
Total assets less current liabilities
195,456
166,270
Creditors: amounts falling due after more than one year
(39,448)
(29,109)
Provisions for liabilities
Deferred tax
(19,805)
(13,892)
Net assets
136,203
123,269
Called up share capital
111
111
Profit and loss account
136,092
123,158
Shareholders' funds
136,203
123,269
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 October 2025 and were signed on its behalf by
Robert Edwards
Director
Company Registration No. 06848396
J N R Contractors Limited
Notes to the Accounts
for the year ended 31 March 2025
J N R Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 06848396. The registered office is The Limes, Garshall Green, Milwich, Stafford, ST18 0EP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
Motor vehicles
25% reducing balance
Computer equipment
33% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
J N R Contractors Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
80,525
85,353
3,787
169,665
Additions
1,497
47,870
-
49,367
At 31 March 2025
82,022
133,223
3,787
219,032
At 1 April 2024
51,769
54,942
3,508
110,219
Charge for the year
12,231
8,600
270
21,101
At 31 March 2025
64,000
63,542
3,778
131,320
At 31 March 2025
18,022
69,681
9
87,712
At 31 March 2024
28,756
30,411
279
59,446
Amounts falling due within one year
Trade debtors
46,488
86,410
Accrued income and prepayments
32,530
20,590
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,693
10,910
Obligations under finance leases and hire purchase contracts
12,570
9,329
Trade creditors
12,885
9,234
Taxes and social security
30,260
27,967
Other creditors
4,465
4,704
Loans from directors
3,077
5,737
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
29,713
9,449
J N R Contractors Limited
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
93 Ordinary A shares of £1 each
93
93
6 Ordinary B share of £1 each
6
6
6 Ordinary C shares of £1 each
6
6
6 Ordinary D shares of £1 each
6
6
9
Average number of employees
During the year the average number of employees was 8 (2024: 8).