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Company registration number: 11435220
J.R.S & Son Limited
Unaudited filleted financial statements
30 June 2025
J.R.S & Son Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
J.R.S & Son Limited
Directors and other information

| Directors | Mr K A Marriner
|  | Ms C Ridgway
| Company number | 11435220
| Registered office | Sovereign House
|  | 82 West Street
|  | Rochford
|  | Essex
|  | SS4 1AS
| Accountants | Murphy Collins Limited
|  | Sovereign House
|  | 82 West Street
|  | Rochford
|  | Essex
|  | SS4 1AS

J.R.S & Son Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of J.R.S & Son Limited
Year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J.R.S & Son Limited for the year ended 30 June 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of J.R.S & Son Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of J.R.S & Son Limited and state those matters that we have agreed to state to the board of directors of J.R.S & Son Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J.R.S & Son Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that J.R.S & Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J.R.S & Son Limited. You consider that J.R.S & Son 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 financial statements of J.R.S & Son 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 financial statements.
Murphy Collins Limited
Sovereign House
82 West Street
Rochford
Essex
SS4 1AS
12 January 2026
J.R.S & Son Limited
Statement of financial position
30 June 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 7 | 32,000 |  |  |  | 32,000 |  |
Tangible assets |  | 8 | 2,136 |  |  |  | 2,848 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 34,136 |  |  |  | 34,848
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 9 | 33,454 |  |  |  | 24,697 |  |
Cash at bank and in hand |  |  | 5,540 |  |  |  | 579 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 38,994 |  |  |  | 25,276 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 10 | ( 59,930) |  |  |  | ( 40,003) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 20,936) |  |  |  | ( 14,727)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 13,200 |  |  |  | 20,121
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 11 |  |  | ( 6,607) |  |  |  | ( 13,729)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 6,593 |  |  |  | 6,392
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | 6,591 |  |  |  | 6,390
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 6,593 |  |  |  | 6,392
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 12 January 2026 , and are signed on behalf of the board by:
Mr K A Marriner
Director
Company registration number: 11435220
J.R.S & Son Limited
Statement of changes in equity
Year ended 30 June 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 July 2023 |  | 2 |  | 3,287 | 3,289 |  |  |  |  |
Profit for the year |  |  |  | 18,103 | 18,103 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 18,103 | 18,103 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 15,000) | ( 15,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 15,000) | ( 15,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 June 2024 and 1 July 2024 |  | 2 |  | 6,390 | 6,392 |  |  |  |  |
Profit for the year |  |  |  | 15,201 | 15,201 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 15,201 | 15,201 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 15,000) | ( 15,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 15,000) | ( 15,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 June 2025 |  | 2 |  | 6,591 | 6,593 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

J.R.S & Son Limited
Notes to the financial statements
Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Sovereign House, 82 West Street, Rochford, Essex, SS4 1AS.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Changes in accounting policies
A revaluation of goodwill is required due to high residual value. Amortisation of goodwill is no longer required and brought forward amortisation has been reversed.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 25 % | straight line
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4. Staff costs
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
The aggregate payroll costs incurred during the year were:

|  |  | 2025 | 2024
|  |  | £ | £
| Wages and salaries |  | 25,140 | 25,140
|  |  | _______ | _______

5. Tax on profit
Major components of tax expense

|  |  | 2025 | 2024
|  |  | £ | £
| Current tax: |  |  |
| UK current tax expense |  | 4,011 | 1,846
|  |  | _______ | _______
| Tax on profit |  | 4,011 | 1,846
|  |  | _______ | _______

6. Dividends
Equity dividends

|  |  | 2025 | 2024
|  |  | £ | £
| Dividends paid during the year (excluding those for which a liability existed at the end of the prior year) |  | 15,000 | 15,000
|  |  | _______ | _______

7. Intangible assets

|  | Goodwill | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 July 2024 and 30 June 2025 | 32,000 | 32,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 July 2024 and 30 June 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 June 2025 | 32,000 | 32,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 June 2024 | 32,000 | 32,000 |  |  |  |
|  | _______ | _______ |  |  |  |

8. Tangible assets

|  | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 July 2024 and 30 June 2025 | 3,822 | 16,000 | 19,822 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 July 2024 | 3,822 | 13,152 | 16,974 |  |  |  |
| Charge for the year | - | 712 | 712 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 30 June 2025 | 3,822 | 13,864 | 17,686 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 June 2025 | - | 2,136 | 2,136 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 30 June 2024 | - | 2,848 | 2,848 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

9. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 12,429 | 23,672
| Other debtors |  | 21,025 | 1,025
|  |  | _______ | _______
|  |  | 33,454 | 24,697
|  |  | _______ | _______

10. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 9,158 | 9,158
| Corporation tax |  | 9,805 | 8,214
| Social security and other taxes |  | 1,209 | 2,651
| Other creditors |  | 39,758 | 19,980
|  |  | _______ | _______
|  |  | 59,930 | 40,003
|  |  | _______ | _______

11. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 6,607 | 13,729
|  |  | _______ | _______

12. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr K A Marriner | ( 19,980) | 4,567 | ( 24,345) | ( 39,758) |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr K A Marriner | ( 20,226) | 16,877 | ( 16,631) | ( 19,980) |  |
|  | _______ | _______ | _______ | _______ |  |