J&R Management Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08226052 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

J&R Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J S Shergill

REGISTERED OFFICE:

Holme Lea

Toby's Hill

Draycott in the Clay

Ashbourne

Derbyshire

DE6 5BT

REGISTERED NUMBER:

08226052 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

29,350

35,272

Investment property

5

823,188

852,538

858,460

CURRENT ASSETS

Debtors

6

1,003

78,333

Investments

7

-

158,000

Cash at bank

164,082

53,347

165,085

289,680

CREDITORS

Amounts falling due within one year

8

39,933

289,642

NET CURRENT ASSETS

125,152

38

TOTAL ASSETS LESS CURRENT
LIABILITIES

977,690

858,498

CREDITORS

Amounts falling due after more than one
year

9

561,260

NET ASSETS

416,430

297,238

CAPITAL AND RESERVES

Called up share capital

10

Fair value reserve

11

-

68,000

Retained earnings

11

416,420

229,228

SHAREHOLDERS' FUNDS

416,430

297,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 June 2026 and were signed by:

J S Shergill - Director

1.	STATUTORY INFORMATION

J&R Management Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents invoiced sales of services. Turnover is recognised in the year in which the services are provided

Tangible fixed assets

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

Fixtures, fittings and equipment

-

15% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is not depreciated but is revalued annually at its fair value, in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss and transferred to a fair value reserve.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Current asset investments

Current asset investments are measured at fair value at the balance sheet date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss and subsequently transferred to a fair value reserve.

Deferred tax

Provision is made at current rates for taxation deferred in respect of all material timing differences, including provisions made for potential tax arising on assets which have been revalued and an asset for losses carried forward to be utilised against future profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Computer

equipment

Totals

£

COST

At 1 October 2024

54,882

29,146

84,028

Additions

-

2,082

At 30 September 2025

54,882

31,228

86,110

DEPRECIATION

At 1 October 2024

20,694

28,062

48,756

Charge for year

5,128

2,876

8,004

At 30 September 2025

25,822

30,938

56,760

NET BOOK VALUE

At 30 September 2025

29,060

290

29,350

At 30 September 2024

34,188

1,084

35,272

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

823,188

NET BOOK VALUE

At 30 September 2025

823,188

At 30 September 2024

823,188

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

823,188

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

Cost

823,188

Aggregate depreciation

(49,392

)

(32,928

)

Investment property was valued on a fair value basis on 30 September 2025 by the director .

6.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Trade debtors

-

16,200

Other debtors

-

3,632

Director's current account

49

-

Prepayments

954

1,214

1,003

21,046

Amounts falling due after more than one year:

Deferred tax asset

-

57,287

Aggregate amounts

1,003

78,333

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

Crypto currency investment

-

158,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Social security and other taxes

4,822

1,895

Other creditors

4,784

8,475

Director's current account

-

248,713

Accruals and deferred income

30,327

30,559

39,933

289,642

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loan

561,260

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

561,260

The debt is secured against the property.

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

At 1 October 2024

229,228

68,000

297,228

Profit for the year

192,110

Dividends

(4,918

)

(4,918

)

Fair value adjustment

-

(68,000

)

(68,000

)

At 30 September 2025

416,420

-

416,420

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director had a net advance of £49 during the year. This is interest free and repayable on demand.