2023-01-012023-12-312023-12-31false00549665J.H. Henderson and Sons Limited2024-09-2745200iso4217:GBPxbrli:pure005496652023-01-01005496652023-12-31005496652023-01-012023-12-31005496652022-01-01005496652022-12-31005496652022-01-012022-12-3100549665bus:SmallEntities2023-01-012023-12-3100549665bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3100549665bus:FullAccounts2023-01-012023-12-3100549665bus:PrivateLimitedCompanyLtd2023-01-012023-12-3100549665core:WithinOneYear2023-12-3100549665core:AfterOneYear2023-12-3100549665core:WithinOneYear2022-12-3100549665core:AfterOneYear2022-12-3100549665core:ShareCapital2023-12-3100549665core:SharePremium2023-12-3100549665core:RevaluationReserve2023-12-3100549665core:OtherReservesSubtotal2023-12-3100549665core:RetainedEarningsAccumulatedLosses2023-12-3100549665core:ShareCapital2022-12-3100549665core:SharePremium2022-12-3100549665core:RevaluationReserve2022-12-3100549665core:OtherReservesSubtotal2022-12-3100549665core:RetainedEarningsAccumulatedLosses2022-12-3100549665core:LandBuildings2023-12-3100549665core:PlantMachinery2023-12-3100549665core:Vehicles2023-12-3100549665core:FurnitureFittings2023-12-3100549665core:OfficeEquipment2023-12-3100549665core:NetGoodwill2023-12-3100549665core:IntangibleAssetsOtherThanGoodwill2023-12-3100549665core:ListedExchangeTraded2023-12-3100549665core:UnlistedNon-exchangeTraded2023-12-3100549665core:LandBuildings2022-12-3100549665core:PlantMachinery2022-12-3100549665core:Vehicles2022-12-3100549665core:FurnitureFittings2022-12-3100549665core:OfficeEquipment2022-12-3100549665core:NetGoodwill2022-12-3100549665core:IntangibleAssetsOtherThanGoodwill2022-12-3100549665core:ListedExchangeTraded2022-12-3100549665core:UnlistedNon-exchangeTraded2022-12-3100549665core:LandBuildings2023-01-012023-12-3100549665core:PlantMachinery2023-01-012023-12-3100549665core:Vehicles2023-01-012023-12-3100549665core:FurnitureFittings2023-01-012023-12-3100549665core:OfficeEquipment2023-01-012023-12-3100549665core:NetGoodwill2023-01-012023-12-3100549665core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3100549665core:ListedExchangeTraded2023-01-012023-12-3100549665core:UnlistedNon-exchangeTraded2023-01-012023-12-3100549665core:MoreThanFiveYears2023-01-012023-12-3100549665core:Non-currentFinancialInstruments2023-12-3100549665core:Non-currentFinancialInstruments2022-12-3100549665dpl:CostSales2023-01-012023-12-3100549665dpl:DistributionCosts2023-01-012023-12-3100549665core:LandBuildings2023-01-012023-12-3100549665core:PlantMachinery2023-01-012023-12-3100549665core:Vehicles2023-01-012023-12-3100549665core:FurnitureFittings2023-01-012023-12-3100549665core:OfficeEquipment2023-01-012023-12-3100549665dpl:AdministrativeExpenses2023-01-012023-12-3100549665core:NetGoodwill2023-01-012023-12-3100549665core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3100549665dpl:GroupUndertakings2023-01-012023-12-3100549665dpl:ParticipatingInterests2023-01-012023-12-3100549665dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3100549665core:ListedExchangeTraded2023-01-012023-12-3100549665dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3100549665core:UnlistedNon-exchangeTraded2023-01-012023-12-3100549665dpl:CostSales2022-01-012022-12-3100549665dpl:DistributionCosts2022-01-012022-12-3100549665core:LandBuildings2022-01-012022-12-3100549665core:PlantMachinery2022-01-012022-12-3100549665core:Vehicles2022-01-012022-12-3100549665core:FurnitureFittings2022-01-012022-12-3100549665core:OfficeEquipment2022-01-012022-12-3100549665dpl:AdministrativeExpenses2022-01-012022-12-3100549665core:NetGoodwill2022-01-012022-12-3100549665core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3100549665dpl:GroupUndertakings2022-01-012022-12-3100549665dpl:ParticipatingInterests2022-01-012022-12-3100549665dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3100549665core:ListedExchangeTraded2022-01-012022-12-3100549665dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3100549665core:UnlistedNon-exchangeTraded2022-01-012022-12-3100549665core:NetGoodwill2023-12-3100549665core:IntangibleAssetsOtherThanGoodwill2023-12-3100549665core:LandBuildings2023-12-3100549665core:PlantMachinery2023-12-3100549665core:Vehicles2023-12-3100549665core:FurnitureFittings2023-12-3100549665core:OfficeEquipment2023-12-3100549665core:AfterOneYear2023-12-3100549665core:WithinOneYear2023-12-3100549665core:ListedExchangeTraded2023-12-3100549665core:UnlistedNon-exchangeTraded2023-12-3100549665core:ShareCapital2023-12-3100549665core:SharePremium2023-12-3100549665core:RevaluationReserve2023-12-3100549665core:OtherReservesSubtotal2023-12-3100549665core:RetainedEarningsAccumulatedLosses2023-12-3100549665core:NetGoodwill2022-12-3100549665core:IntangibleAssetsOtherThanGoodwill2022-12-3100549665core:LandBuildings2022-12-3100549665core:PlantMachinery2022-12-3100549665core:Vehicles2022-12-3100549665core:FurnitureFittings2022-12-3100549665core:OfficeEquipment2022-12-3100549665core:AfterOneYear2022-12-3100549665core:WithinOneYear2022-12-3100549665core:Liste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J.H. Henderson and Sons Limited

Registered Number
00549665
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

J.H. Henderson and Sons Limited
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Joseph Ian Henderson
Robert Anthony Henderson

Company Secretary

Joseph Ian Henderson

Registered Address

The Garage
Townfoot
Alston
CA9 3AY

Registered Number

00549665 (England and Wales)
J.H. Henderson and Sons Limited
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets374,62974,874
Investments5465465
75,09475,339
Current assets
Stocks6-2,620
Debtors7172,818284,566
Cash at bank and on hand188,785221,509
361,603508,695
Creditors amounts falling due within one year8(57,762)(109,437)
Net current assets (liabilities)303,841399,258
Total assets less current liabilities378,935474,597
Net assets378,935474,597
Capital and reserves
Called up share capital12,00012,000
Profit and loss account366,935462,597
Shareholders' funds378,935474,597
The financial statements were approved and authorised for issue by the Board of Directors on 27 September 2024, and are signed on its behalf by:
Joseph Ian Henderson
Director
Robert Anthony Henderson
Director

Registered Company No. 00549665
J.H. Henderson and Sons Limited
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other 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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other 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.
2.Average number of employees

20232022
Average number of employees during the year34
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 January 2373,89745,59477,891197,382
At 31 December 2373,89745,59477,891197,382
Depreciation and impairment
At 01 January 23-45,14777,361122,508
Charge for year-112133245
At 31 December 23-45,25977,494122,753
Net book value
At 31 December 2373,89733539774,629
At 31 December 2273,89744753074,874
4.Impairment of tangible fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 January 23465465
At 31 December 23465465
Net book value
At 31 December 23465465
At 31 December 22465465

Notes

1Investments in group undertakings and participating interests
6.Stocks

2023

2022

££
Finished goods-2,620
Total-2,620
7.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables168,790275,088
Other debtors4,028-
Prepayments and accrued income-9,478
Total172,818284,566
8.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables24,07763,127
Taxation and social security37211,795
Other creditors31,61332,314
Accrued liabilities and deferred income1,7002,201
Total57,762109,437
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.