JRH Telecommunications Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11536066 (England and Wales)

JRH TELECOMMUNICATIONS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

Miss R Beddow Davison

REGISTERED OFFICE:

1 Veronica Close

Skegness

PE25 1HY

REGISTERED NUMBER:

11536066 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

27-29 Lumley Avenue

Skegness

Lincolnshire

PE25 2AT

BANKERS:

Barclays Bank PLC

West Lincs & Newark Corporate Site

PO Box 294

City Office Park, Tritton Road

Lincoln

Lincolnshire

LN6 7 YY

FIXED ASSETS

Tangible assets

4

73,033

CURRENT ASSETS

Debtors

5

141,266

Cash at bank and in hand

3,126

144,392

CREDITORS

Amounts falling due within one year

6

404,044

NET CURRENT LIABILITIES

(259,652

)

(259,652

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(186,619

)

(186,619

)

CREDITORS

Amounts falling due after more than one
year

7

(121,829

)

(121,829

)

PROVISIONS FOR LIABILITIES

(9,265

)

(9,265

)

NET LIABILITIES

(317,713

)

(317,713

)

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

(317,714

)

(317,714

)

SHAREHOLDERS' FUNDS

(317,713

)

(317,713

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 21 August 2026 and were signed by:

Miss R Beddow Davison - Director

1.	STATUTORY INFORMATION

JRH Telecommunications Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments

The company has chosen to adopt the FRS 102A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

Going concern

At the balance sheet date the company's liabilities exceeded its assets by £317,713. The director and shareholder intend to support the company financially and consequently the director believes it is appropriate that the financial statements be prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

139,131

DEPRECIATION

At 1 December 2024

and 30 November 2025

66,098

NET BOOK VALUE

At 30 November 2025

73,033

At 30 November 2024

73,033

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

4,939

Other debtors

136,327

141,266

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

114,181

Hire purchase contracts

15,246

Trade creditors

134,141

Taxation and social security

25,022

Other creditors

115,454

404,044

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

10,417

Hire purchase contracts

40,754

Other creditors

70,658

121,829

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

21,095

Hire purchase contracts

56,000

77,095

The bounce back loan is secured by the UK Government.

The hire purchase contracts are secured on the assets to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1

Ordinary shares

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

Miss R Beddow Davison

Balance outstanding at start of year

90,134

150,515

Amounts advanced

-

112,128

Amounts repaid

-

(172,509

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

90,134