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REGISTERED NUMBER: 09638434 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 January 2024

for

J & E HOLDINGS LIMITED

J & E HOLDINGS LIMITED (REGISTERED NUMBER: 09638434)

Contents of the Financial Statements
for the Year Ended 31 January 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

J & E HOLDINGS LIMITED

Company Information
for the Year Ended 31 January 2024







DIRECTOR: J A Clarke





SECRETARY: Mrs S A Clarke





REGISTERED OFFICE: Bednall Head Farm
Cannock Road
Bednall
Stafford
Staffordshire
ST17 0SG





REGISTERED NUMBER: 09638434 (England and Wales)





ACCOUNTANTS: CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW

J & E HOLDINGS LIMITED (REGISTERED NUMBER: 09638434)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 197,745 252,182

CURRENT ASSETS
Debtors 5 147,623 182,117
Investments 6 300 300
Cash at bank 9,259 13,536
157,182 195,953
CREDITORS
Amounts falling due within one year 7 15,118 51,083
NET CURRENT ASSETS 142,064 144,870
TOTAL ASSETS LESS CURRENT
LIABILITIES

339,809

397,052

CREDITORS
Amounts falling due after more than one year 8 (10,776 ) (21,466 )

PROVISIONS FOR LIABILITIES (15,529 ) (30,510 )
NET ASSETS 313,504 345,076

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 313,404 344,976
SHAREHOLDERS' FUNDS 313,504 345,076

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 25 October 2024 and were signed by:





J A Clarke - Director


J & E HOLDINGS LIMITED (REGISTERED NUMBER: 09638434)

Notes to the Financial Statements
for the Year Ended 31 January 2024


1. STATUTORY INFORMATION

J & E Holdings 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.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts for reported assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

Turnover
Turnover 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

J & E HOLDINGS LIMITED (REGISTERED NUMBER: 09638434)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 155,183 2,000 475,232 4,876 637,291
Additions 27,650 - 500 - 28,150
Disposals (16,000 ) - (35,750 ) - (51,750 )
At 31 January 2024 166,833 2,000 439,982 4,876 613,691
DEPRECIATION
At 1 February 2023 97,439 1,644 282,212 3,814 385,109
Charge for year 15,222 89 45,460 266 61,037
Eliminated on disposal (8,354 ) - (21,846 ) - (30,200 )
At 31 January 2024 104,307 1,733 305,826 4,080 415,946
NET BOOK VALUE
At 31 January 2024 62,526 267 134,156 796 197,745
At 31 January 2023 57,744 356 193,020 1,062 252,182

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 February 2023
and 31 January 2024 143,882
DEPRECIATION
At 1 February 2023 71,098
Charge for year 18,196
At 31 January 2024 89,294
NET BOOK VALUE
At 31 January 2024 54,588
At 31 January 2023 72,784

5. DEBTORS
31.1.24 31.1.23
£    £   
Amounts falling due within one year:
Other debtors 16,273 9,667

Amounts falling due after more than one year:
Amounts owed by group undertakings 131,350 172,450

Aggregate amounts 147,623 182,117

J & E HOLDINGS LIMITED (REGISTERED NUMBER: 09638434)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


6. CURRENT ASSET INVESTMENTS
31.1.24 31.1.23
£    £   
Shares in group undertakings 300 300

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 7,450 7,314
Hire purchase contracts 3,241 38,777
Trade creditors 178 321
Taxation and social security 950 491
Other creditors 3,299 4,180
15,118 51,083

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans 10,776 18,226
Hire purchase contracts - 3,240
10,776 21,466

9. RELATED PARTY DISCLOSURES

At the balance sheet date, £18,734 (2023: £25,341) is owed by Clarke Traffic Management Limited a company that is owned by J & E Holdings Limited.

Also at the balance sheet date, £112,616 (2023: £147,109) is owed by J & E Utility Services Limited a company that is owned by J & E Holdings Limited.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
J & E Holdings 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 J & E Holdings Limited for the year ended 31 January 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 J & E Holdings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J & E Holdings Limited and state those matters that we have agreed to state to the director of J & E Holdings 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 J & E Holdings Limited and its director for our work or for this report.

It is your duty to ensure that J & E Holdings 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 profit of J & E Holdings Limited. You consider that J & E Holdings 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 J & E Holdings 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.






CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW


25 October 2024