J&R ENVIRONMENTAL LTD


Director	WENTWORTH, Samuel James


Registered Address	86-90 Paul Street
	London
	EC2A 4NE


Registered Number	14732773 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,521		1,999
			1,521		1,999
Current assets
Debtors	4	14,664		7,020
Cash at bank and on hand		6,111		13,978
		20,775		20,998
Creditors amounts falling due within one year	5	(22,227)		(26,560)
Net current assets (liabilities)			(1,452)		(5,562)
Total assets less current liabilities			69		(3,563)
Net assets			69		(3,563)
Capital and reserves
Called up share capital			1		1
Profit and loss account			68		(3,564)
Shareholders' funds			69		(3,563)

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 October 2026, and are signed on its behalf by:

WENTWORTH, Samuel James
Director
Registered Company No. 14732773

J&R ENVIRONMENTAL LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	4
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	1,500	2,500	4,000
Additions	-	696	696
At 31 March 26	1,500	3,196	4,696
Depreciation and impairment
At 01 April 25	750	1,251	2,001
Charge for year	375	799	1,174
At 31 March 26	1,125	2,050	3,175
Net book value
At 31 March 26	375	1,146	1,521
At 31 March 25	750	1,249	1,999

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	5,694	-
Prepayments and accrued income	8,970	7,020
Total	14,664	7,020

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	456	-
Bank borrowings and overdrafts	2,297	-
Taxation and social security	18,844	20,133
Other creditors	-	5,797
Accrued liabilities and deferred income	630	630
Total	22,227	26,560

6.	Directors advances, credits and guarantees
	At the year end the director owed the company £5,693 (2025: £nil). There were no terms attached to the loan and it was provided interest free