REGISTERED NUMBER: 14803348 (England and Wales)

JDR LOGISTICS LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD 1ST MAY 2024 TO 31ST JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D Reed

REGISTERED OFFICE:

2 Winbourne Cres

Sully

Penarth

CF64 5SR

REGISTERED NUMBER:

14803348 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

178,832

-

CURRENT ASSETS

Debtors

5

143,380

57,083

Cash at bank

1,526

13,407

144,906

70,490

CREDITORS

Amounts falling due within one year

6

193,970

59,147

NET CURRENT (LIABILITIES)/ASSETS

(49,064

)

11,343

TOTAL ASSETS LESS CURRENT LIABILITIES

129,768

11,343

CREDITORS

Amounts falling due after more than one year

7

157,707

-

NET (LIABILITIES)/ASSETS

(27,939

)

11,343

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(28,039

)

11,243

SHAREHOLDERS' FUNDS

(27,939

)

11,343

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st July 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 has not been delivered.

The financial statements were approved by the director and authorised for issue on 31st July 2026 and were signed by:

J D Reed - Director

1.	STATUTORY INFORMATION

JDR Logistics 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 period 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

185,000

At 31st July 2025

185,000

DEPRECIATION

Charge for period

6,168

At 31st July 2025

6,168

NET BOOK VALUE

At 31st July 2025

178,832

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

Additions

185,000

At 31st July 2025

185,000

DEPRECIATION

Charge for period

6,168

At 31st July 2025

6,168

NET BOOK VALUE

At 31st July 2025

178,832

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,124

23,904

Other debtors

100,575

1,949

Directors' current accounts

-

1,175

VAT

-

55

Prepayments and accrued income

681

30,000

143,380

57,083

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

13,705

-

Hire purchase contracts

23,426

-

Trade creditors

4,049

33,603

Corporation Tax

4,075

3,641

VAT

13,440

-

Other creditors

70,742

20,600

Directors' current accounts

62,881

-

Accruals and deferred income

1,652

1,303

193,970

59,147

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

18,530

-

Hire purchase contracts

139,177

-

157,707

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

9.	RELATED PARTY DISCLOSURES

At the year end, the company was owed £12,000 (2024: £1,874) from CASS Supplies Ltd. CASS Supplies Ltd is a company under the control of Mr T Gent.

At the year end, the company was owed £88,500 (2024: £10,000 was owed to) from TGJ Enterprises Limited. TGJ Enterprises Limited is a company under the control of Mr T Gent.

At the year end, the company owed £1,800 to HQ1 Management Limited. HQ1 Management Limited is a company under the control of Ms L Hall.

At the year end, the company owed £50,000 (2024: £10,000) to Ms L Hall. Ms L Hall is a minority shareholder of the company.