1 December 2024 false Taxfiler 2024.6 true 06232557 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06232557 2024-11-30 06232557 2024-12-01 2025-11-30 06232557 business:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 06232557 business:FilletedAccounts 2024-12-01 2025-11-30 06232557 2025-11-30 06232557 business:Director1 2024-12-01 2025-11-30 06232557 business:CompanySecretary1 2024-12-01 2025-11-30 06232557 business:RegisteredOffice 2024-12-01 2025-11-30 06232557 2024-11-30 06232557 core:WithinOneYear 2025-11-30 06232557 core:WithinOneYear 2024-11-30 06232557 core:AfterOneYear 2025-11-30 06232557 core:AfterOneYear 2024-11-30 06232557 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 06232557 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 06232557 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 06232557 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 06232557 core:PreviouslyStatedAmount 2025-11-30 06232557 core:PreviouslyStatedAmount 2024-11-30 06232557 business:SmallEntities 2024-12-01 2025-11-30 06232557 countries:EnglandWales 2024-12-01 2025-11-30 06232557 core:FurnitureFittings 2024-12-01 2025-11-30 06232557 core:FurnitureFittings 2024-11-30 06232557 core:FurnitureFittings 2025-11-30 06232557 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company Registration No. 06232557 (England and Wales)
JSNR Limited Unaudited accounts for the year ended 30 November 2025
JSNR Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
JSNR Limited Company Information for the year ended 30 November 2025
Director
Robert Blane
Secretary
Sarah Blane
Company Number
06232557 (England and Wales)
Registered Office
9 St George's Court Altrincham Business Park Dairyhouse Lane Altrincham Cheshire WA14 5UA England
Accountants
Streamline Accountancy Limited Suite 105, 9 St Georges Court Altrincham Business Park Dairyhouse Lane Altrincham Cheshire WA14 5UA
- 3 -
JSNR Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
504
1,006
Investment property
5
934,800
805,800
935,304
806,806
Current assets
Debtors
6
190
295
Cash at bank and in hand
41,906
47,416
42,096
47,711
Creditors: amounts falling due within one year
7
(24,007)
(30,673)
Net current assets
18,089
17,038
Total assets less current liabilities
953,393
823,844
Creditors: amounts falling due after more than one year
8
-
(2,076)
Provisions for liabilities
Deferred tax
(143,604)
(115,364)
Net assets
809,789
706,404
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss account
808,789
705,404
Shareholders' funds
809,789
706,404
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 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 26 August 2026 and were signed on its behalf by
Robert Blane Director Company Registration No. 06232557
- 4 -
JSNR Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
JSNR Limited is a private company, limited by shares, registered in England and Wales, registration number 06232557. The registered office is 9 St George's Court, Altrincham Business Park, Dairyhouse Lane, Altrincham, Cheshire, WA14 5UA, 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.
Going concern
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.
Presentation currency
The accounts are presented in £ sterling.
Judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. Any estimates and underlying assumptions are reviewed on an ongoing basis. Any revisions to accounting estimates are recognised in the period in which the estimate is revised.
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 policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
JSNR Limited Notes to the Accounts for the year ended 30 November 2025
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 December 2024
3,954
At 30 November 2025
3,954
Depreciation
At 1 December 2024
2,948
Charge for the year
502
At 30 November 2025
3,450
Net book value
At 30 November 2025
504
At 30 November 2024
1,006
5
Investment property
2025
£
Fair value at 1 December 2024
805,800
Additions
16,040
Net gain from fair value adjustments
112,960
At 30 November 2025
934,800
The directors have measured the value of investment property at what they believe to be a reasonable reflection of the fair value at the balance sheet date.
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
190
295
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
4,152
Taxes and social security
6,021
9,188
Other creditors
17,709
15,915
Loans from directors
277
1,418
24,007
30,673
- 6 -
JSNR Limited Notes to the Accounts for the year ended 30 November 2025
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
2,076
9
Transactions with related parties
The company has taken advantage of exemptions specified in FRS 102 and not disclosed the detail and nature of the following transactions ; non material transactions, transactions concluded under normal market conditions and transaction with companies under common control including Group companies.
10
Controlling party
The company is controlled by Mr R Blane by virtue of his directorship and shareholding.
11
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -