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Registered number: 03284935
JR Dynamics Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
JR Dynamics Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
JR Dynamics Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 03284935

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,934,209 |  | 4,051,880
|  |  | 3,934,209 |  | 4,051,880
CURRENT ASSETS
Debtors | 5 | 2,257,626 |  | 750,626 |
Cash at bank and in hand |  | 4,219,189 |  | 3,091,823 |
|  | 6,476,815 |  | 3,842,449 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,462,618 ) |  | (1,507,192 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,014,197 |  | 2,335,257
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,948,406 |  | 6,387,137
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (212,565 ) |  | (219,491 )
NET ASSETS |  |  | 7,735,841 |  | 6,167,646
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Other reserves |  |  | 243,197 |  | 197,848
Profit and Loss Account |  |  | 7,492,544 |  | 5,969,698
SHAREHOLDERS' FUNDS |  |  | 7,735,841 |  | 6,167,646

Page 1
Page 2
JR Dynamics Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

J Rosinski Director
13/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JR Dynamics Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
JR Dynamics Limited is a private company, limited by shares, incorporated in Angola, registered number 03284935 . The registered office is 1 Innovation Way, Northumberland Business Park, Cramlington, Northumberland, NE23 7FP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Freehold | 30yr Straight Line
Plant & Machinery | 33% Straight Line
Motor Vehicles | 25% Straight Line
Fixtures & Fittings | 20% Straight Line
Computer Equipment | 33% Straight Line

2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
Page 3
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JR Dynamics Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2.8. Government Grant
Government grants in relation to tangible fixed assets are credited to the profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to the profit and loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2024: 38)
43 38
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 3,801,915 | 415,092 | 213,271 | 540,230 | 4,970,508
Additions | - | 62,682 | - | 22,089 | 84,771
As at 30 November 2025 | 3,801,915 | 477,774 | 213,271 | 562,319 | 5,055,279
Depreciation
As at 1 December 2024 | 66,672 | 352,510 | 156,796 | 342,650 | 918,628
Provided during the period | 33,336 | 62,355 | 32,079 | 74,672 | 202,442
As at 30 November 2025 | 100,008 | 414,865 | 188,875 | 417,322 | 1,121,070
Net Book Value
As at 30 November 2025 | 3,701,907 | 62,909 | 24,396 | 144,997 | 3,934,209
As at 1 December 2024 | 3,735,243 | 62,582 | 56,475 | 197,580 | 4,051,880

Page 4
Page 5
JR Dynamics Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,807,034 |  | 414,630
Prepayments and accrued income | 174,476 |  | 165,842
Other debtors | 276,116 |  | 170,154
| 2,257,626 |  | 750,626

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 115,432 |  | 54,876
Other taxes and social security | 75,990 |  | 57,934
VAT | 158,782 |  | 89,532
Other creditors | 22,620 |  | 24,064
Accruals and deferred income | 2,089,794 |  | 1,280,786
| 2,462,618 |  | 1,507,192

7. Deferred Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certian items for accounts purposes and their treatment for tax purposes.
Tax deferred or accelerated is accounted for in respect of all material timing differences.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 212,565 |  | 219,491

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £8,114 (2024: £6,971) were due to the fund. They are included in Other Creditors.
10. Directors Advances, Credits and Guarantees
Included within debtors at the year end is an amount owed of £776 from the director. This amount is unsecured, interest free and repayable on demand. This loan has been repaid in January 2026
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