REGISTERED NUMBER: SC430947 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

J R ENERGY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Raeside

SECRETARY:

Mrs M Raeside

REGISTERED OFFICE:

Linnead Farm

Uplawmoor

Renfrewshire

G78 4BX

REGISTERED NUMBER:

SC430947 (Scotland)

ACCOUNTANTS:

Stewart Gilmour & Co.

Chartered Accountants

24 Beresford Terrace

Ayr

KA7 2EG

FIXED ASSETS

Tangible assets

4

158,703

178,541

CURRENT ASSETS

Debtors

5

32,776

27,369

Cash at bank

28,880

14,700

61,656

42,069

CREDITORS

Amounts falling due within one year

6

93,318

80,334

NET CURRENT LIABILITIES

(31,662

)

(38,265

)

TOTAL ASSETS LESS CURRENT LIABILITIES

127,041

140,276

PROVISIONS FOR LIABILITIES

7

-

74

NET ASSETS

127,041

140,202

CAPITAL AND RESERVES

Called up share capital

8

1,020

1,020

Retained earnings

9

126,021

139,182

SHAREHOLDERS' FUNDS

127,041

140,202

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 February 2026 and were signed by:

J Raeside - Director

1.	STATUTORY INFORMATION

J R Energy Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

5% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

396,759

DEPRECIATION

At 1 September 2024

218,218

Charge for year

19,838

At 31 August 2025

238,056

NET BOOK VALUE

At 31 August 2025

158,703

At 31 August 2024

178,541

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

29,768

11,464

Tax

-

8,869

VAT

3,008

7,036

32,776

27,369

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors loan - John

41,797

50,926

Directors loan - Marion

17,990

17,490

Trade creditors

33,531

11,918

93,318

80,334

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

74

Deferred

tax

£

Balance at 1 September 2024

74

Credit to Income Statement during year

(74

)

Balance at 31 August 2025

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

20

Ordinary A

£1

20

20

1,020

1,020

9.

RESERVES

Retained

earnings

£

At 1 September 2024

139,182

Deficit for the year

(12,161

)

Dividends

(1,000

)

At 31 August 2025

126,021

10.	RELATED PARTY DISCLOSURES

During the year the Company operated a current account with Director Mr J Raeside. The amount of credit at the year end was £59,787 (2024 £68,416)