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Company Registration No. 03474342 (England and Wales)
NHJ Limited Unaudited accounts for the year ended 30 November 2023
NHJ Limited Unaudited accounts Contents
Page
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NHJ Limited Company Information for the year ended 30 November 2023
Directors
Mr N.J.A Howard-Jones C N Howard-Jones
Secretary
Mrs N.C.Howard-Jones
Company Number
03474342 (England and Wales)
Registered Office
School Master's House 39 College Street Petersfield Hampshire GU31 4AG
Accountants
Newnham & Son Ltd School Master's House 39 College Street Petersfield Hampshire GU31 4AG
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NHJ Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
488,819 
487,404 
Investments
2,413,004 
2,398,783 
2,901,823 
2,886,187 
Current assets
Cash at bank and in hand
433,471 
154,140 
Creditors: amounts falling due within one year
(6,182)
(331,465)
Net current assets/(liabilities)
427,289 
(177,325)
Total assets less current liabilities
3,329,112 
2,708,862 
Provisions for liabilities
Deferred tax
(52,886)
(40,711)
Net assets
3,276,226 
2,668,151 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,276,126 
2,668,051 
Shareholders' funds
3,276,226 
2,668,151 
For the year ending 30 November 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2024 and were signed on its behalf by
Mr N.J.A Howard-Jones Director Company Registration No. 03474342
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NHJ Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
NHJ Limited is a private company, limited by shares, registered in England and Wales, registration number 03474342. The registered office is School Master's House, 39 College Street, Petersfield, Hampshire, GU31 4AG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover from the rendering of services is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Investments
Investments in listed shares are included at fair value. Changes in fair value are included in the profit and loss account. Other Investments are included at cost less any provision for impairments. The investments held by the company are now intended for ongoing use in the company and have been reclassified as Fixed Assets in these financial statements accordingly. The comparatives have been restated. There is no impact on the Profit & Loss reserves, or results for the previously year.
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NHJ Limited Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
487,404 
6,984 
494,388 
Additions
1,415 
- 
1,415 
At 30 November 2023
488,819 
6,984 
495,803 
Depreciation
At 1 December 2022
- 
6,984 
6,984 
At 30 November 2023
- 
6,984 
6,984 
Net book value
At 30 November 2023
488,819 
- 
488,819 
At 30 November 2022
487,404 
- 
487,404 
5
Investments
Subsidiary undertakings 
Other investments 
Total 
£ 
£ 
£ 
Valuation at 1 December 2022
1 
2,398,782 
2,398,783 
Fair value adjustments
- 
20,983 
20,983 
Disposals
- 
(6,762)
(6,762)
Valuation at 30 November 2023
1 
2,413,003 
2,413,004 
Other investments includes listed investments which have a fair value of £1,957,532 (2020 - £1,717,882).
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Amounts owed to group undertakings and other participating interests
- 
325,283 
Loans from directors
3,962 
3,962 
Accruals
2,220 
2,220 
6,182 
331,465 
7
Transactions with related parties
During the year the company charged management fees of £100,000 (2022 - £100,000) to its subsidiary.
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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