JRS Agricultural Services Limited

Registered number

13527169

Filleted Accounts

31 October 2025

JRS Agricultural Services Limited
Registered number:		13527169
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		97,585			99,591

Current assets
Stocks		112,996			111,860
Debtors	4	44,390			43,103
Cash at bank and in hand		67,818			43,052
		225,204			198,015

Creditors: amounts falling due within one year	5	(193,800)			(206,496)

Net current assets/(liabilities)			31,404			(8,481)

Total assets less current liabilities			128,989			91,110


Provisions for liabilities			(7,064)			(3,761)


Net assets			121,925			87,349

Capital and reserves
Called up share capital			100			100
Profit and loss account			121,825			87,249

Shareholders' funds			121,925			87,349

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jonathan Smith
Director
Approved by the board on 28 April 2026

JRS Agricultural Services Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			15% straight line
	Equipment, fixtures & fittings			33.3% straight line
	Motor vehicles			25% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Plant & machinery		Equipment, fixtures & fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	140,212		1,866		33,215		175,293
	Additions	32,309		-		-		32,309
	At 31 October 2025	172,521		1,866		33,215		207,602

	Depreciation
	At 1 November 2024	49,057		1,733		24,912		75,702
	Charge for the year	25,878		133		8,304		34,315
	At 31 October 2025	74,935		1,866		33,216		110,017

	Net book value
	At 31 October 2025	97,586		-		(1)		97,585
	At 31 October 2024	91,155		133		8,303		99,591


4	Debtors					2025		2024
£							£

	Trade debtors					39,964		38,657
	Other debtors & prepayments					4,426		4,446
						44,390		43,103


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					374		1,458
	Taxation and social security costs					32,888		44,679
	Director's loan account					154,210		154,068
	Other creditors & accruals					6,328		6,291
						193,800		206,496


6	Controlling party

	The company is controlled by the director, together with members of his close family, by virtue of a 100 per cent controlling interest in the ordinary, issued share capital. The dividend payable to the director was £32,750 (2024 - £34,650).


7	Other information

	JRS Agricultural Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Hill Farm
	Hob Lane
	Balsall Common
	Coventry
	CV7 7GX