REGISTERED NUMBER: 09371628 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

JR Refrigeration Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Rosen

Mrs E E Rosen

REGISTERED OFFICE:

52 Redhill Road

HITCHIN

Hertfordshire

SG5 2NP

REGISTERED NUMBER:

09371628 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

29,179

238

29,179

238

CURRENT ASSETS

Debtors

6

23,450

23,786

Cash at bank

9,535

13,338

32,985

37,124

CREDITORS

Amounts falling due within one year

7

30,217

25,047

NET CURRENT ASSETS

2,768

12,077

TOTAL ASSETS LESS CURRENT LIABILITIES

31,947

12,315

CREDITORS

Amounts falling due after more than one year

8

(23,303

)

(6,117

)

PROVISIONS FOR LIABILITIES

9

(5,544

)

(45

)

NET ASSETS

3,100

6,153

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

3,099

6,152

SHAREHOLDERS' FUNDS

3,100

6,153

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 30 December 2025 and were signed on its behalf by:

J Rosen - Director

1.	STATUTORY INFORMATION

JR Refrigeration 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.

Tangible fixed assets

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,000

AMORTISATION

At 1 April 2024

and 31 March 2025

10,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

2,040

15,672

17,712

Additions

836

29,697

30,533

At 31 March 2025

2,876

45,369

48,245

DEPRECIATION

At 1 April 2024

1,802

15,672

17,474

Charge for year

107

1,485

1,592

At 31 March 2025

1,909

17,157

19,066

NET BOOK VALUE

At 31 March 2025

967

28,212

29,179

At 31 March 2024

238

-

238

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

17,019

19,143

Other debtors

6,431

4,643

23,450

23,786

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

13,457

5,122

Trade creditors

2,151

3,587

Taxation and social security

13,591

15,498

Other creditors

1,018

840

30,217

25,047

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

23,303

6,117

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

5,544

45

Deferred

tax

£

Balance at 1 April 2024

45

Charge to Income Statement during year

5,499

Balance at 31 March 2025

5,544

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

1

1

11.

RESERVES

Retained

earnings

£

At 1 April 2024

6,152

Profit for the year

33,568

Dividends

(36,621

)

At 31 March 2025

3,099

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

J Rosen

Balance outstanding at start of year

4,262

5,270

Amounts advanced

4,612

-

Amounts repaid

(4,262

)

(1,008

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,612

4,262