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
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
J & R FOOD AND WINE LIMITED
Statement of financial position
as at 31 October 2025
Intangible assets
7,000
9,000
Tangible assets
82,356
88,413
Cash at bank and in hand
27,923
152,659
Creditors: amounts falling due within one year
(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
Called up share capital
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
J & R FOOD AND WINE LIMITED
Notes to the Accounts
for the year ended 31 October 2025
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.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Fixtures & fittings
15% RBM
Computer equipment
33% SLM
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Intangible fixed assets
Other
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
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
At 31 October 2025
6,464
75,301
591
82,356
At 31 October 2024
8,080
80,333
-
88,413
Amounts falling due within one year
Amounts due from group undertakings etc.
90,976
-
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
6,160
16,514
Trade creditors
29,204
47,143
Taxes and social security
13,501
46,013
Loans from directors
543
168
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
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Average number of employees
During the year the average number of employees was 7 (2024: 7).