Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 06435649 Miss Kate Murrell Mr Steve Murrell Mr Steve Murrell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06435649 2024-11-30 06435649 2025-11-30 06435649 2024-12-01 2025-11-30 06435649 frs-core:CurrentFinancialInstruments 2025-11-30 06435649 frs-core:Non-currentFinancialInstruments 2025-11-30 06435649 frs-core:BetweenOneFiveYears 2025-11-30 06435649 frs-core:ComputerEquipment 2025-11-30 06435649 frs-core:ComputerEquipment 2024-12-01 2025-11-30 06435649 frs-core:ComputerEquipment 2024-11-30 06435649 frs-core:FurnitureFittings 2025-11-30 06435649 frs-core:FurnitureFittings 2024-12-01 2025-11-30 06435649 frs-core:FurnitureFittings 2024-11-30 06435649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 06435649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 06435649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 06435649 frs-core:PlantMachinery 2025-11-30 06435649 frs-core:PlantMachinery 2024-12-01 2025-11-30 06435649 frs-core:PlantMachinery 2024-11-30 06435649 frs-core:WithinOneYear 2025-11-30 06435649 frs-core:ShareCapital 2025-11-30 06435649 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 06435649 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06435649 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 06435649 frs-bus:SmallEntities 2024-12-01 2025-11-30 06435649 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 06435649 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 06435649 frs-bus:Director1 2024-12-01 2025-11-30 06435649 frs-bus:Director2 2024-12-01 2025-11-30 06435649 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 06435649 frs-countries:EnglandWales 2024-12-01 2025-11-30 06435649 2023-11-30 06435649 2024-11-30 06435649 2023-12-01 2024-11-30 06435649 frs-core:CurrentFinancialInstruments 2024-11-30 06435649 frs-core:Non-currentFinancialInstruments 2024-11-30 06435649 frs-core:BetweenOneFiveYears 2024-11-30 06435649 frs-core:WithinOneYear 2024-11-30 06435649 frs-core:ShareCapital 2024-11-30 06435649 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 06435649
JR Car Spares Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06435649
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 583,954 662,525
583,954 662,525
CURRENT ASSETS
Stocks 5 45,000 55,000
Cash at bank and in hand 116,836 27,439
161,836 82,439
Creditors: Amounts Falling Due Within One Year 6 (203,061 ) (191,306 )
NET CURRENT ASSETS (LIABILITIES) (41,225 ) (108,867 )
TOTAL ASSETS LESS CURRENT LIABILITIES 542,729 553,658
Creditors: Amounts Falling Due After More Than One Year 7 (27,500 ) (74,489 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (145,909 ) (165,631 )
NET ASSETS 369,320 313,538
CAPITAL AND RESERVES
Called up share capital 9 3 3
Profit and Loss Account 369,317 313,535
SHAREHOLDERS' FUNDS 369,320 313,538
Page 1
Page 2
For the year ending 30 November 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Kate Murrell
Director
26/02/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JR Car Spares Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06435649 . The registered office is Marwood House, Stones Cross Road, Crockenhill, Swanley, Kent, BR8 8LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 15% WDV
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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 year 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 11)
12 11
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 73,965 1,255,881 15,161 53,562 1,398,569
Additions - 23,553 - 931 24,484
As at 30 November 2025 73,965 1,279,434 15,161 54,493 1,423,053
Depreciation
As at 1 December 2024 32,294 666,234 9,242 28,274 736,044
Provided during the period 6,251 91,983 886 3,935 103,055
As at 30 November 2025 38,545 758,217 10,128 32,209 839,099
Net Book Value
As at 30 November 2025 35,420 521,217 5,033 22,284 583,954
As at 1 December 2024 41,671 589,647 5,919 25,288 662,525
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5. Stocks
2025 2024
£ £
Stock 45,000 55,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 38,031 63,563
Trade creditors 4,249 4,000
Bank loans and overdrafts 10,000 10,000
Corporation tax 99,360 54,953
Other taxes and social security 10,795 5,709
VAT 38,226 50,316
Other creditors 2,341 2,341
Directors' loan accounts 59 424
203,061 191,306
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 25,000 61,989
Bank loans 2,500 12,500
27,500 74,489
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 38,031 63,563
Later than one year and not later than five years 25,000 61,989
63,031 125,552
63,031 125,552
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
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10. Related Party Transactions
Included in the Other Creditors is an amount owed to the company directors Mr S Murrell & Ms K Murrell totalling £59 (2024 - £424), no interest is to be charged.
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