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Company Registration No. 06862599 (England and Wales)
J & R FOOD AND WINE LIMITED Unaudited accounts for the year ended 31 October 2025
J & R FOOD AND WINE LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J & R FOOD AND WINE LIMITED Company Information for the year ended 31 October 2025
Director
Jung Bahadur Singh Lidhar
Company Number
06862599 (England and Wales)
Registered Office
C/O Wim Accountants 37 New North Road Hainault Ilford IG6 2UE ENGLAND
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J & R FOOD AND WINE LIMITED Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
7,000
9,000
Tangible assets
5
82,356
88,413
89,356
97,413
Current assets
Inventories
70,400
84,900
Debtors
6
90,976
699
Cash at bank and in hand
27,923
152,659
189,299
238,258
Creditors: amounts falling due within one year
7
(58,384)
(125,269)
Net current assets
130,915
112,989
Total assets less current liabilities
220,271
210,402
Provisions for liabilities
Deferred tax
(22,340)
(16,799)
Net assets
197,931
193,603
Capital and reserves
Called up share capital
8
200
200
Profit and loss account
197,731
193,403
Shareholders' funds
197,931
193,603
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 June 2026 and were signed on its behalf by
Jung Bahadur Singh Lidhar Director Company Registration No. 06862599
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J & R FOOD AND WINE LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
J & R FOOD AND WINE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06862599. The registered office is C/O Wim Accountants, 37 New North Road, Hainault, Ilford, IG6 2UE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% RBM
Fixtures & fittings
15% RBM
Computer equipment
33% SLM
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 November 2024
39,829
At 31 October 2025
39,829
Amortisation
At 1 November 2024
30,829
Charge for the year
2,000
At 31 October 2025
32,829
Net book value
At 31 October 2025
7,000
At 31 October 2024
9,000
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J & R FOOD AND WINE LIMITED Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
19,915
162,411
-
182,326
Additions
-
12,193
887
13,080
At 31 October 2025
19,915
174,604
887
195,406
Depreciation
At 1 November 2024
11,835
82,078
-
93,913
Charge for the year
1,616
17,225
296
19,137
At 31 October 2025
13,451
99,303
296
113,050
Net book value
At 31 October 2025
6,464
75,301
591
82,356
At 31 October 2024
8,080
80,333
-
88,413
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
90,976
-
Other debtors
-
699
90,976
699
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,160
16,514
VAT
3,388
14,709
Trade creditors
29,204
47,143
Taxes and social security
13,501
46,013
Other creditors
5,588
722
Loans from directors
543
168
58,384
125,269
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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