J&R Automotive Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15639183

		30 April 2026		30 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		67,822		77,596

			67,823		77,597
CURRENT ASSETS
Stocks	6	1,500		-
Debtors	7	75,781		44,480
Cash at bank and in hand		140,361		88,526

		217,642		133,006
Creditors: Amounts Falling Due Within One Year	8	(147,008 )		(123,669 )

NET CURRENT ASSETS (LIABILITIES)			70,634		9,337

TOTAL ASSETS LESS CURRENT LIABILITIES			138,457		86,934

Creditors: Amounts Falling Due After More Than One Year	9		(17,917 )		(28,000 )

NET ASSETS			120,540		58,934

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			120,440		58,834

SHAREHOLDERS' FUNDS			120,540		58,934

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J&R Automotive Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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

Mr Ricky Chapman

Director

16/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J&R Automotive Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15639183 . The registered office is 9 High Street, Wellington, Somerset, TA21 8QT.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life.

2.5. 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:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance

2.6. 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.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

Current is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current is recognised in other comprehensive income or directly in equity respectively.

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J&R Automotive Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2025	1

As at 30 April 2026	1

Net Book Value
As at 30 April 2026	1

As at 1 May 2025	1

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 May 2025	89,610	14,167	103,777
Additions	2,382	10,450	12,832

As at 30 April 2026	91,992	24,617	116,609

Depreciation
As at 1 May 2025	22,502	3,679	26,181
Provided during the period	17,372	5,234	22,606

As at 30 April 2026	39,874	8,913	48,787

Net Book Value
As at 30 April 2026	52,118	15,704	67,822

As at 1 May 2025	67,108	10,488	77,596

6. Stocks

	30 April 2026	30 April 2025
	£	£
Stocks	1,500	-

7. Debtors

	30 April 2026	30 April 2025
	£	£
Due within one year
Trade debtors	75,781	44,480

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J&R Automotive Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Creditors: Amounts Falling Due Within One Year

	30 April 2026	30 April 2025
	£	£
Trade creditors	44,184	57,035
Bank loans and overdrafts	16,000	16,000
Corporation tax	40,964	-
Other taxes and social security	19,744	12,217
Other creditors	9,544	7,077
Directors' loan accounts	16,572	31,340

	147,008	123,669

9. Creditors: Amounts Falling Due After More Than One Year

	30 April 2026	30 April 2025
	£	£
Loans	17,917	28,000

10. Share Capital

	30 April 2026	30 April 2025
	£	£
Allotted, Called up and fully paid	100	100

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