Company Registration No. 03474342 (England and Wales)
NHJ Limited
Unaudited accounts
for the year ended 30 November 2023
NHJ Limited
Unaudited accounts
Contents
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
NHJ Limited
Statement of financial position
as at 30 November 2023
Tangible assets
488,819
487,404
Investments
2,413,004
2,398,783
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
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
NHJ Limited
Notes to the Accounts
for the year ended 30 November 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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.
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
At 30 November 2023
488,819
6,984
495,803
At 1 December 2022
-
6,984
6,984
At 30 November 2023
-
6,984
6,984
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
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).