JDR Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09768225

JDR Holdings Limited

Filleted Unaudited Financial Statements

30 September 2025

JDR Holdings Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4	4,087,352	4,251,145
Investments	5	51	51
		------------	------------
		4,087,403	4,251,196

Current assets

Debtors	6	57,420	195,827
Cash at bank and in hand		42	443
		--------	---------
		57,462	196,270

Creditors: amounts falling due within one year	7	402,033		643,301
		---------		---------
Net current liabilities			344,571	447,031
			------------	------------
Total assets less current liabilities			3,742,832	3,804,165

Creditors: amounts falling due after more than one year	8		2,790,633	2,998,841

Provisions	198,848	183,500
	------------	------------
Net assets	753,351	621,824
	------------	------------

Capital and reserves

Called up share capital	100	100
Other reserves	601,104	562,415
Profit and loss account	152,147	59,309
	---------	---------
Shareholders funds	753,351	621,824
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

JDR Holdings Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 17 September 2026 , and are signed on behalf of the board by:

Mr J D Roberts	Mr J J Roberts
Director	Director

Mr W C Williamson
Director

Company registration number: 09768225

JDR Holdings Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lyndhurst, 1 Cranmer Street, Long Eaton, Nottingham, NG10 1NJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents rents receivable, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Tangible assets

	Investment properties	Fixtures and fittings	Total
	£	£	£
Cost or valuation
At 1 October 2024	4,242,000	62,719	4,304,719
Additions	81,343	–	81,343
Disposals	( 306,448)	–	( 306,448)
Revaluations	66,105	–	66,105
	------------	--------	------------
At 30 September 2025	4,083,000	62,719	4,145,719
	------------	--------	------------
Depreciation
At 1 October 2024	–	53,574	53,574
Charge for the year	–	4,793	4,793
	------------	--------	------------
At 30 September 2025	–	58,367	58,367
	------------	--------	------------
Carrying amount
At 30 September 2025	4,083,000	4,352	4,087,352
	------------	--------	------------
At 30 September 2024	4,242,000	9,145	4,251,145
	------------	--------	------------

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Investment properties
	£
At 30 September 2025
Aggregate cost	3,281,529
Aggregate depreciation	–
	------------
Carrying value	3,281,529
	------------

At 30 September 2024
Aggregate cost	3,506,634
Aggregate depreciation	–
	------------
Carrying value	3,506,634
	------------

5. Investments

	Shares in participating interests
	£
Cost
At 1 October 2024 and 30 September 2025	51
	----
Impairment
At 1 October 2024 and 30 September 2025	–
	----

Carrying amount
At 30 September 2025	51
	----
At 30 September 2024	51
	----

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	5,990	50,185
Other debtors	51,430	145,642
	--------	---------
	57,420	195,827
	--------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	7,143	1,368
Amounts owed to group undertakings and undertakings in which the company has a participating interest	139,962	400,810
Corporation tax	46,202	18,097
Other loan	72,010	72,010
Other creditors	136,716	151,016
	---------	---------
	402,033	643,301
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	2,790,633	2,998,841
	------------	------------

Included within creditors: amounts falling due after more than one year is an amount of £2,790,633 (2024: £2,998,841) in respect of liabilities payable or repayable otherwise than by instalments which fall due for payment after more than five years from the reporting date.

All the above borrowings are interest only and repayable between 2031 and 2044, the interest rates payable range between 4.34% to 7.09%

9. Fair value reserve

The following movements on the fair value reserve are included within other reserves in the statement of changes in equity:

	2025	2024
	£	£
At start of year	562,415	305,477
Reclassification from fair value reserve to profit and loss account	38,689	256,938
	---------	---------
At end of year	601,104	562,415
	---------	---------

The fair value reserve relates to Investment properties revaluations and any corresponding potential taxation.

10. Directors' advances, credits and guarantees

The amount owed to the directors totals £131,666 (2024 - £146,366). No interest is paid on these amounts owed by the company.