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Registered number: 04828748
J. T. H. Construction Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04828748
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 114,717 116,067
114,717 116,067
CURRENT ASSETS
Debtors 5 126,248 174,598
Cash at bank and in hand 209,458 236,634
335,706 411,232
Creditors: Amounts Falling Due Within One Year 6 (27,611 ) (101,779 )
NET CURRENT ASSETS (LIABILITIES) 308,095 309,453
TOTAL ASSETS LESS CURRENT LIABILITIES 422,812 425,520
Creditors: Amounts Falling Due After More Than One Year 7 (35,588 ) (46,061 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (770 ) (1,026 )
NET ASSETS 386,454 378,433
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 386,354 378,333
SHAREHOLDERS' FUNDS 386,454 378,433
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For the year ending 31 March 2023 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 James Holden
Director
18/09/2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
J. T. H. Construction Limited registered number 04828748 is a company limited by shares incorporated in England & Wales. The registered office is 50-54 Berry Lane, Longridge, Preston, PR3 3JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
2.3. Tangible Fixed Assets and Depreciation
No depreciation of the buildings used in the Company's trading activities has been provided, which is contrary to the Financial Reporting Standard used as the basis of these accounts which requires them to be stated at fair value. The Company adopts an ongoing policy of carrying out repairs necessary to properly maintain the buildings concerned and they thus have long useful lives and maintain their residual value. For those reasons, the Directors consider that depreciation and accumulated depreciation are immaterial in that they would not reasonably influence the decisions of a user of the accounts.

Other tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:
Freehold 0%
Motor Vehicles 25% Reducing Balance
2.4. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The Company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantially enacted by the end of the reporting period.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 1 1
Manufacturing 1 1
3 3
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Total
£ £ £
Cost
As at 1 April 2022 110,667 15,401 126,068
As at 31 March 2023 110,667 15,401 126,068
Depreciation
As at 1 April 2022 - 10,001 10,001
Provided during the period - 1,350 1,350
As at 31 March 2023 - 11,351 11,351
Net Book Value
As at 31 March 2023 110,667 4,050 114,717
As at 1 April 2022 110,667 5,400 116,067
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 25,846 172,956
Other taxes and social security - 1,642
Directors' loan accounts 402 -
Loan - Holden Land Limited 100,000 -
126,248 174,598
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,361 24,260
Bank loans and overdrafts 5,051 7,214
Corporation tax 11,052 31,384
Other taxes and social security 1,364 -
VAT 2,249 675
Net wages 1,070 -
Accruals and deferred income 2,464 9,762
Directors' loan accounts - 28,484
27,611 101,779
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 35,588 46,061
35,588 46,061
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts - 7,500
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9. Related Party Transactions
J & M.B. HoldenThis company carried out construction work for J & M.B. Holden, parents of Director James Thomas Holden, during the year amounting to £92,083 (2022-£NIL) of which £4,227 (2022-£NIL) was outstanding at 31st March 2023.

J & M.B. Holden

This company carried out construction work for J & M.B. Holden, parents of Director James Thomas Holden, during the year amounting to £92,083 (2022-£NIL) of which £4,227 (2022-£NIL) was outstanding at 31st March 2023.

J & J Holden Homes LimitedDirectors John Holden and James Holden are also Directors of J & J Holden Homes Limited.This Company carried out construction work and provided marketing services for J & J Holden Homes Limited during the year amounting to £62,219 (2022-£50,211) of which £3,723 (2022 £1,448) was outstanding at 31st March 2023. Profits on joint venture property development projects undertaken with J & J Holden Homes Limited were received by this Company for the year amounting to £30,743 (2022-£149,663) and the amount outstanding at 31st March 2023 was £NIL (2022-£149,663).

J & J Holden Homes Limited

Directors John Holden and James Holden are also Directors of J & J Holden Homes Limited.

This Company carried out construction work and provided marketing services for J & J Holden Homes Limited during the year amounting to £62,219 (2022-£50,211) of which £3,723 (2022 £1,448) was outstanding at 31st March 2023. Profits on joint venture property development projects undertaken with J & J Holden Homes Limited were received by this Company for the year amounting to £30,743 (2022-£149,663) and the amount outstanding at 31st March 2023 was £NIL (2022-£149,663).

Holden Land LimitedThis Company carried out construction work for Holden Land Limited during the year amounting to £95,017 (2022-£82,569) of which £5,317 (2022-£14,374) was outstanding at 31st March 2023. This Company is wholly owned and operated by Peter Holden who is the son of Director John Holden and brother of Director James Holden.

Holden Land Limited

This Company carried out construction work for Holden Land Limited during the year amounting to £95,017 (2022-£82,569) of which £5,317 (2022-£14,374) was outstanding at 31st March 2023. This Company is wholly owned and operated by Peter Holden who is the son of Director John Holden and brother of Director James Holden.

During the year J.T.H. Construction Limited loaned monies to Holden Land Limited, the sum owing at 31st March 2023 amounting to £100,000 (2022-£NIL).  The maximum amount outstanding in this respect during the year amounted to £100,000 (2022-£NIL), the loan was interest free, and repayable on demand.
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