Company registration number 01537408 (England and Wales)
JANGRO (LEICESTER) LIMITED
ANNUAL REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
JANGRO (LEICESTER) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
JANGRO (LEICESTER) LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
199,614
213,129
Current assets
Stocks
203,531
198,080
Debtors
4
450,460
614,026
Cash at bank and in hand
2,960
2,702
656,951
814,808
Creditors: amounts falling due within one year
5
(382,790)
(510,009)
Net current assets
274,161
304,799
Total assets less current liabilities
473,775
517,928
Provisions for liabilities
(20,295)
(28,366)
Net assets
453,480
489,562
Capital and reserves
Called up share capital
6
1,130
1,130
Profit and loss reserves
452,350
488,432
Total equity
453,480
489,562

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 13 February 2026 and are signed on its behalf by:
M J Green
Director
Company registration number 01537408 (England and Wales)
JANGRO (LEICESTER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Jangro (Leicester) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 30 Gelders Hall Road, Shepshed, Leicestershire, LE12 9NH.

1.1
Basis of preparation

These financial statements have been prepared in accordance with applicable accounting standards including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of cleaning materials, janitorial supplies and equipment is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Alterations to leasehold
Straight line over the life of the lease
Machinery and equipment
Straight line 15% and 25% per annum on cost
Motor vehicles
33% per annum of net book value
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

1.5
Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Debtors and creditors with no stated interest rate and receivable or payable within one year are measured at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

JANGRO (LEICESTER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to the profit and loss account on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
27
27
JANGRO (LEICESTER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 November 2024
61,913
425,505
487,418
Additions
-
0
90,148
90,148
Disposals
-
0
(129,184)
(129,184)
At 31 October 2025
61,913
386,469
448,382
Depreciation and impairment
At 1 November 2024
41,882
232,407
274,289
Depreciation charged in the year
9,473
65,428
74,901
Eliminated in respect of disposals
-
0
(100,422)
(100,422)
At 31 October 2025
51,355
197,413
248,768
Carrying amount
At 31 October 2025
10,558
189,056
199,614
At 31 October 2024
20,031
193,098
213,129
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
299,816
338,029
Other debtors
101,506
250,577
Prepayments and accrued income
49,138
25,420
450,460
614,026
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
243,456
277,481
Corporation tax
3,507
68,464
Other taxation and social security
60,445
55,191
Other creditors
46,451
92,648
Accruals and deferred income
28,931
16,225
382,790
510,009
JANGRO (LEICESTER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' shares of £1 each
1,000
1,000
1,000
1,000
Ordinary 'B' shares of £1 each
50
50
50
50
Ordinary 'Employee A' shares of £1 each
50
50
50
50
Ordinary 'Employee B' shares of £1 each
30
30
30
30
1,130
1,130
1,130
1,130
7
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
108,000
180,000
2025-10-31 2024-11-01 false false false 25 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity W S Hargrave E A Hargrave E C Hargrave J E Hargrave M J Green I C Raynor W S Hargrave 01537408 2024-11-01 2025-10-31 01537408 2025-10-31 01537408 2024-10-31 01537408 core:LandBuildings 2025-10-31 01537408 core:OtherPropertyPlantEquipment 2025-10-31 01537408 core:LandBuildings 2024-10-31 01537408 core:OtherPropertyPlantEquipment 2024-10-31 01537408 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 01537408 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 01537408 core:CurrentFinancialInstruments 2025-10-31 01537408 core:CurrentFinancialInstruments 2024-10-31 01537408 core:ShareCapital 2025-10-31 01537408 core:ShareCapital 2024-10-31 01537408 core:RetainedEarningsAccumulatedLosses 2025-10-31 01537408 core:RetainedEarningsAccumulatedLosses 2024-10-31 01537408 core:ShareCapitalOrdinaryShareClass1 2025-10-31 01537408 core:ShareCapitalOrdinaryShareClass1 2024-10-31 01537408 core:ShareCapitalOrdinaryShareClass2 2025-10-31 01537408 core:ShareCapitalOrdinaryShareClass2 2024-10-31 01537408 core:ShareCapitalOrdinaryShareClass3 2025-10-31 01537408 core:ShareCapitalOrdinaryShareClass3 2024-10-31 01537408 core:ShareCapitalOrdinaryShareClass4 2025-10-31 01537408 core:ShareCapitalOrdinaryShareClass4 2024-10-31 01537408 core:ShareCapitalOrdinaryShares 2025-10-31 01537408 core:ShareCapitalOrdinaryShares 2024-10-31 01537408 bus:Director4 2024-11-01 2025-10-31 01537408 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 01537408 core:PlantMachinery 2024-11-01 2025-10-31 01537408 core:MotorVehicles 2024-11-01 2025-10-31 01537408 2023-11-01 2024-10-31 01537408 core:LandBuildings 2024-10-31 01537408 core:OtherPropertyPlantEquipment 2024-10-31 01537408 2024-10-31 01537408 core:LandBuildings 2024-11-01 2025-10-31 01537408 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 01537408 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 01537408 bus:OrdinaryShareClass2 2024-11-01 2025-10-31 01537408 bus:OrdinaryShareClass3 2024-11-01 2025-10-31 01537408 bus:OrdinaryShareClass4 2024-11-01 2025-10-31 01537408 bus:OrdinaryShareClass1 2025-10-31 01537408 bus:OrdinaryShareClass1 2024-10-31 01537408 bus:OrdinaryShareClass2 2025-10-31 01537408 bus:OrdinaryShareClass2 2024-10-31 01537408 bus:OrdinaryShareClass3 2025-10-31 01537408 bus:OrdinaryShareClass3 2024-10-31 01537408 bus:OrdinaryShareClass4 2025-10-31 01537408 bus:OrdinaryShareClass4 2024-10-31 01537408 bus:AllOrdinaryShares 2025-10-31 01537408 bus:AllOrdinaryShares 2024-10-31 01537408 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01537408 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01537408 bus:FRS102 2024-11-01 2025-10-31 01537408 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 01537408 bus:Director1 2024-11-01 2025-10-31 01537408 bus:Director2 2024-11-01 2025-10-31 01537408 bus:Director3 2024-11-01 2025-10-31 01537408 bus:Director5 2024-11-01 2025-10-31 01537408 bus:Director6 2024-11-01 2025-10-31 01537408 bus:CompanySecretary1 2024-11-01 2025-10-31 01537408 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP