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REGISTERED NUMBER: 05282824 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 November 2023

for

J2H Limited

J2H Limited (Registered number: 05282824)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

J2H Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Ms T M Sheppard





REGISTERED OFFICE: 4 Beaufort Road
Frampton Cottrell
Bristol
South Glos
BS36 2AD





REGISTERED NUMBER: 05282824 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY

J2H Limited (Registered number: 05282824)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 414 615
Investment property 5 185,000 170,000
185,414 170,615

CURRENT ASSETS
Debtors 6 235 267
Cash at bank 212,688 234,635
212,923 234,902
CREDITORS
Amounts falling due within one year 7 (1,325 ) (1,216 )
NET CURRENT ASSETS 211,598 233,686
TOTAL ASSETS LESS CURRENT LIABILITIES 397,012 404,301

CREDITORS
Amounts falling due after more than one year 8 (84,000 ) (84,000 )

PROVISIONS FOR LIABILITIES (17,323 ) (10,372 )
NET ASSETS 295,689 309,929

CAPITAL AND RESERVES
Called up share capital 10 50 50
Undistributable reserves 11 65,121 68,923
Retained earnings 230,518 240,956
SHAREHOLDERS' FUNDS 295,689 309,929

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

J2H Limited (Registered number: 05282824)

Balance Sheet - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 August 2024 and were signed by:





Ms T M Sheppard - Director


J2H Limited (Registered number: 05282824)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

J2H Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33.33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

J2H Limited (Registered number: 05282824)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2022 794 1,508 2,302
Disposals (130 ) - (130 )
At 30 November 2023 664 1,508 2,172
DEPRECIATION
At 1 December 2022 179 1,508 1,687
Charge for year 154 - 154
Eliminated on disposal (83 ) - (83 )
At 30 November 2023 250 1,508 1,758
NET BOOK VALUE
At 30 November 2023 414 - 414
At 30 November 2022 615 - 615

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2022 170,000
Revaluations 15,000
At 30 November 2023 185,000
NET BOOK VALUE
At 30 November 2023 185,000
At 30 November 2022 170,000

Fair value at 30 November 2023 is represented by:
£   
Valuation in 2015 23,544
Valuation in 2016 10,000
Valuation in 2017 10,000
Valuation in 2020 5,000
Valuation in 2021 4,000
Valuation in 2022 31,000
Valuation in 2023 15,000
Cost 86,456
185,000

J2H Limited (Registered number: 05282824)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. INVESTMENT PROPERTY - continued

If investment property had not been revalued it would have been included at the following historical cost:

30.11.23 30.11.22
£    £   
Cost 86,456 86,456

Investment property was valued on an open market basis on 30 November 2023 by Ms T M Sheppard, the Director .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Prepayments 235 267

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Directors' current accounts 5 14
Accrued expenses 1,320 1,202
1,325 1,216

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Other loans more 5yrs non-inst 84,000 84,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 84,000 84,000

9. SECURED DEBTS

The following secured debts are included within creditors:

30.11.23 30.11.22
£    £   
Other loans 84,000 84,000

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
50 Ordinary £1 50 50

J2H Limited (Registered number: 05282824)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

11. RESERVES
Undistributabl
reserves
£   
At 1 December 2022 68,923
Assets revalued in period (3,802 )

At 30 November 2023 65,121

12. ULTIMATE CONTROLLING PARTY

The controlling party is Ms T M Sheppard.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
J2H Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J2H Limited for the year ended 30 November 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of J2H Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J2H Limited and state those matters that we have agreed to state to the director of J2H Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J2H Limited and its director for our work or for this report.

It is your duty to ensure that J2H Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of J2H Limited. You consider that J2H Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J2H Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY


22 August 2024