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Company No: 00726934 (England and Wales)

# J.F. INGRAM LIMITED

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

J.F. INGRAM LIMITED

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

J.F. INGRAM LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 June 2025
J.F. INGRAM LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 0 |  | 807
Investment property | 4 | 450,000 |  | 450,000
|  | 450,000 |  | 450,807
Current assets |  |  |  |
Debtors | 5 | 120,108 |  | 124,718
Cash at bank and in hand |  | 697 |  | 2,512
|  | 120,805 |  | 127,230
Creditors: amounts falling due within one year | 6 | ( 13,914) |  | ( 17,874)
Net current assets |  | 106,891 |  | 109,356
Total assets less current liabilities |  | 556,891 |  | 560,163
Net assets |  | 556,891 |  | 560,163
Capital and reserves |  |  |  |
Called-up share capital | 7 | 53 |  | 53
Revaluation reserve |  | 87,660 |  | 87,660
Capital redemption reserve |  | 47 |  | 47
Profit and loss account |  | 469,131 |  | 472,403
Total shareholder's funds |  | 556,891 |  | 560,163

For the financial 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.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of J.F. Ingram Limited (registered number: 00726934) were approved and authorised for issue by the Director. They were signed on its behalf by:

S M Doyle Director |

01 April 2026

J.F. INGRAM LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
J.F. INGRAM LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

J.F. Ingram Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 22 Gillespie House, Holloway Drive Virginia Park, Virginia Water, GU25 4SU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance
Fixtures and fittings | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including the director | 1 |  | 2

#### 3. Tangible assets

| Plant and machinery |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 July 2024 | 16,066 |  | 2,475 |  | 18,541
Disposals | ( 16,066) |  | ( 2,475) |  | ( 18,541)
At 30 June 2025 | 0 |  | 0 |  | 0
Accumulated depreciation |  |  |  |  |
At 01 July 2024 | 15,259 |  | 2,475 |  | 17,734
Charge for the financial year | 202 |  | 0 |  | 202
Disposals | ( 15,461) |  | ( 2,475) |  | ( 17,936)
At 30 June 2025 | 0 |  | 0 |  | 0
Net book value |  |  |  |  |
At 30 June 2025 | 0 |  | 0 |  | 0
At 30 June 2024 | 807 |  | 0 |  | 807

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 July 2024 | 450,000
As at 30 June 2025 | 450,000

Valuation

The valuation was done by the director.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 362,340 |  | 362,340

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
S455 | 26,353 |  | 30,963
Other debtors | 93,755 |  | 93,755
| 120,108 |  | 124,718

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 5,000 |  | 15,000
Taxation and social security | 0 |  | 874
Other creditors | 8,914 |  | 2,000
| 13,914 |  | 17,874

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
53 Ordinary shares of £ 1.00 each | 53 |  | 53

#### 8. Related party transactions

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Due from a former director | 93,755 |  | 93,755

The above amount is unsecured with no fixed repayment terms. Interest is charged in line with HMRC's official rate of interest.