Registration number: 05476356

J & R Sinai Limited

Contents

Accountants' Report	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 7

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
J & R Sinai Limited
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J & R Sinai Limited for the year ended 30 June 2025 as set out on pages 2 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Accounting Technicians (AAT), we are subject to its ethical and other professional requirements. These are available to view in detail on their website at https://www.aat.org.uk/membership/standards-requirements/professional-ethics.

This report is made solely to the Board of Directors of J & R Sinai Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of J & R Sinai Limited and state those matters that we have agreed to state to the Board of Directors of J & R Sinai Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J & R Sinai Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that J & R Sinai Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of J & R Sinai Limited. You consider that J & R Sinai Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of J & R Sinai Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

SJ Accounts Solutions Limited
Unit 11
Aylsham Business Park
Richard Oakes Road
Aylsham
Norwich
NR11 6FD

25 June 2026

J & R Sinai Limited

(Registration number: 05476356)
Abridged Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	541	4,198
Current assets
Stocks	6	1,259,441	1,241,983
Debtors		88,690	87,929
Cash at bank and in hand		1,846,446	1,721,032
		3,194,577	3,050,944
Creditors: Amounts falling due within one year		(2,751,270)	(2,654,442)
Net current assets		443,307	396,502
Total assets less current liabilities		443,848	400,700
Provisions for liabilities		(798)	(798)
Accruals and deferred income		(46,553)	(47,633)
Net assets		396,497	352,269
Capital and reserves
Called up share capital	7	2	2
Retained earnings		396,495	352,267
Shareholders' funds		396,497	352,269

J & R Sinai Limited

(Registration number: 05476356)
Abridged Balance Sheet as at 30 June 2025

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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 25 June 2026 and signed on its behalf by:
 

......................................... Raphael Sinai Director

J & R Sinai Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in Engalnd and Wales.

The address of its registered office is:
170 Kensington Church Street
London
W8 4BN

These financial statements were authorised for issue by the Board on 25 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover is measured at the fair value of amounts receivable in respect of goods and services provided in the year, net of trade discounts and excluding value added tax. The company recognises revenue from goods when the goods are delivered to the customer. Revenue from services is recognised when all contractual obligations have been met.

J & R Sinai Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Foreign currency transactions and balances

Functional and presentation currency

The Company's functional and presentational currency is £ sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
S/Term Leasehold Property	5% straight line
Plant and machinery	20% reducing balance basis

J & R Sinai Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties.
 Recognition and measurement
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.

Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	3,658	3,689

J & R Sinai Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

5	Tangible assets

	Land and buildings £	Other tangible assets £	Total £
Cost or valuation
At 1 July 2024	70,429	12,196	82,625
At 30 June 2025	70,429	12,196	82,625
Depreciation
At 1 July 2024	66,903	11,524	78,427
Charge for the year	3,523	134	3,657
At 30 June 2025	70,426	11,658	82,084
Carrying amount
At 30 June 2025	3	538	541
At 30 June 2024	3,526	672	4,198

Included within the net book value of land and buildings above is £3 (2024 - £3,526) in respect of short leasehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Other inventories	1,259,441	1,241,983

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2