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Registered number: 08767936
John Ryan Group Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
P J Hamson & Co. Limited
John Ryan Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
John Ryan Group Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 08767936

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,556,638 |  | 1,440,758
Investments | 5 |  | - |  | 691,500
|  |  | 1,556,638 |  | 2,132,258
CURRENT ASSETS
Stocks | 6 | 148,188 |  | 525,130 |
Debtors | 7 | 1,469,989 |  | 1,227,407 |
Cash at bank and in hand |  | 234,272 |  | 343,131 |
|  | 1,852,449 |  | 2,095,668 |
Creditors: Amounts Falling Due Within One Year | 8 | (2,411,125 ) |  | (1,894,612 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (558,676 ) |  | 201,056
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 997,962 |  | 2,333,314
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,076,253 ) |  | (1,252,259 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (176,745 ) |  | (151,152 )
NET (LIABILITIES)/ASSETS |  |  | (255,036 ) |  | 929,903
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Profit and Loss Account |  |  | (255,038 ) |  | 929,901
SHAREHOLDERS' FUNDS |  |  | (255,036) |  | 929,903

Page 1
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John Ryan Group Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 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

Mr John Ryan Director | Mr Darren Jones Director
5th February 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
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John Ryan Group Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
John Ryan Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08767936 . The registered office is 7 Queen Street, Long Eaton, Nottingham, NG10 1BJ.
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. 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 | 2% straight line
Leasehold | straight line over 5 years
Plant & Machinery | 25% reducing balance method
Motor Vehicles | 25% reducing balance method
Fixtures & Fittings | 25% reducing balance method
Computer Equipment | 25% reducing balance method

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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John Ryan Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 44 (2023: 46)
44 46
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 January 2024 | 535,500 | - | 449,562 | 971,556
Additions | - | 162,100 | 59,365 | 231,457
Disposals | - | - | - | (12,512 )
As at 31 December 2024 | 535,500 | 162,100 | 508,927 | 1,190,501
Depreciation
As at 1 January 2024 | 14,266 | - | 149,498 | 392,944
Provided during the period | 6,312 | 32,420 | 89,857 | 199,389
As at 31 December 2024 | 20,578 | 32,420 | 239,355 | 592,333
Net Book Value
As at 31 December 2024 | 514,922 | 129,680 | 269,572 | 598,168
As at 1 January 2024 | 521,234 | - | 300,064 | 578,612

Page 4
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John Ryan Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 6,006 | 79,349 | 2,041,973
Additions | 5,092 | 13,122 | 471,136
Disposals | - | - | (12,512 )
As at 31 December 2024 | 11,098 | 92,471 | 2,500,597
Depreciation
As at 1 January 2024 | 2,660 | 41,847 | 601,215
Provided during the period | 2,110 | 12,656 | 342,744
As at 31 December 2024 | 4,770 | 54,503 | 943,959
Net Book Value
As at 31 December 2024 | 6,328 | 37,968 | 1,556,638
As at 1 January 2024 | 3,346 | 37,502 | 1,440,758

5. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 January 2024 | 691,500
As at 31 December 2024 | 691,500
Provision
As at 1 January 2024 | -
Added in period | 691,500
As at 31 December 2024 | 691,500
Net Book Value
As at 31 December 2024 | -
As at 1 January 2024 | 691,500

6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Materials | 102,848 |  | 120,000
Work in progress | 45,340 |  | 405,130
| 148,188 |  | 525,130

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John Ryan Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,071,656 |  | 882,959
Prepayments and accrued income | 73,622 |  | 17,570
Other debtors | 73,974 |  | 76,674
Inter company loans | 104,437 |  | 121,458
Corporation tax recoverable assets | 17,393 |  | 15,323
Directors' loan accounts | 95,541 |  | 45,320
Amounts owed by subsidiaries | 33,366 |  | 68,103
| 1,469,989 |  | 1,227,407

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 240,867 |  | 152,280
Trade creditors | 1,170,575 |  | 955,942
Bank loans and overdrafts | 7,115 |  | 7,589
Other loans | 40,000 |  | 40,000
Corporation tax | 19,012 |  | 37,817
Other taxes and social security | 712,561 |  | 167,713
VAT | 68,496 |  | 377,834
Other creditors | 152,499 |  | 155,437
| 2,411,125 |  | 1,894,612

9. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 675,735 |  | 804,276
Bank loans | 320,518 |  | 327,983
Other loans | 80,000 |  | 120,000
| 1,076,253 |  | 1,252,259

10. Obligations Under Finance Leases and Hire Purchase

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 240,867 |  | 152,280
Later than one year and not later than five years | 675,735 |  | 804,276
| 916,602 |  | 956,556
| 916,602 |  | 956,556

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John Ryan Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
11. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Not later than one year | 218,150 |  | 63,732
Later than one year and not later than five years | 845,013 |  | 174,158
Later than five years | 397,278 |  | 61,667
| 1,460,441 |  | 299,557

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr John Ryan | - | 44,005 | - | - | 44,005
Mr Darren Jones | 45,320 | 6,216 | - | - | 51,536

The above loan is unsecured and repayable on demand. Interest is charged at the official prescribed rate.
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