Registered number
05732891
(England and Wales)
JE HOLDINGS LIMITED
Unaudited Filleted Accounts
28 February 2023
JE HOLDINGS LIMITED
Registered number: 05732891
Balance Sheet
as at 28 February 2023
Notes 2023 2022
£ £
Fixed assets
Investments 3 591,444 591,444
Current assets
Debtors 4 33,706 33,706
Cash at bank and in hand 2 2
33,708 33,708
Net current assets 33,708 33,708
Net assets 625,152 625,152
Capital and reserves
Called up share capital 104,120 104,120
Share premium 520,590 520,590
Profit and loss account 442 442
Shareholders' funds 625,152 625,152
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs S Evans
Director
Approved by the board on 15 November 2023
JE HOLDINGS LIMITED
Notes to the Accounts
for the year ended 28 February 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
The company and its subsidiary undertaking comprises a small group. The company has taken advantage of the exemption provided by s.399(2A) of the Companies Act 2006 not to prepare group accounts. The financial statements therefore present information about the company as an individual undertaking and not about its group.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 0 0
3 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 March 2022 591,444
At 28 February 2023 591,444
Historical cost
At 1 March 2022 591,444
At 28 February 2023 591,444
Subsidiary undertaking and registered office
Banff Securities Ltd
Harefield Hall
171 Bath Road
Willsbridge
Bristol
BS30 9DD
The aggregate capital and reserves, and profit and loss, of the subsidiary undertaking, for the most recent year end are detailed below:
Capital and Profit for
Company Shares held Reserves the year
Class % £ £
Banff Securities Ltd Ordinary 100 1,003,662 -
4 Debtors 2023 2022
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 33,706 33,706
5 Other information
JE HOLDINGS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Units 1-4, Crossley Farm Business Centre
Swan Lane
Winterbourne
Bristol
BS36 1RH
JE HOLDINGS LIMITED 05732891 false 2022-03-01 2023-02-28 2023-02-28 VT Final Accounts October 2023 release 2 Mrs S Evans No description of principal activity 05732891 2021-03-01 2022-02-28 05732891 core:ShareCapital 2022-02-28 05732891 core:SharePremium 2022-02-28 05732891 core:RetainedEarningsAccumulatedLosses 2022-02-28 05732891 2022-03-01 2023-02-28 05732891 bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 05732891 bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 05732891 bus:Director40 2022-03-01 2023-02-28 05732891 1 2022-03-01 2023-02-28 05732891 2 2022-03-01 2023-02-28 05732891 countries:England 2022-03-01 2023-02-28 05732891 bus:FRS102 2022-03-01 2023-02-28 05732891 bus:FullAccounts 2022-03-01 2023-02-28 05732891 2023-02-28 05732891 core:ShareCapital 2023-02-28 05732891 core:SharePremium 2023-02-28 05732891 core:RetainedEarningsAccumulatedLosses 2023-02-28 05732891 2022-02-28 iso4217:GBP xbrli:pure