2023-08-012024-07-312024-07-31false12757249J.Horner Holdings Ltd2024-11-0570229iso4217:GBPxbrli:pure127572492023-08-01127572492024-07-31127572492023-08-012024-07-31127572492022-08-01127572492023-07-31127572492022-08-012023-07-3112757249bus:SmallEntities2023-08-012024-07-3112757249bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3112757249bus:FullAccounts2023-08-012024-07-3112757249bus:PrivateLimitedCompanyLtd2023-08-012024-07-3112757249core:WithinOneYear2024-07-3112757249core:AfterOneYear2024-07-3112757249core:WithinOneYear2023-07-3112757249core:AfterOneYear2023-07-3112757249core:ShareCapital2024-07-3112757249core:SharePremium2024-07-3112757249core:RevaluationReserve2024-07-3112757249core:OtherReservesSubtotal2024-07-3112757249core:RetainedEarningsAccumulatedLosses2024-07-3112757249core:ShareCapital2023-07-3112757249core:SharePremium2023-07-3112757249core:RevaluationReserve2023-07-3112757249core:OtherReservesSubtotal2023-07-3112757249core:RetainedEarningsAccumulatedLosses2023-07-3112757249core:LandBuildings2024-07-3112757249core:PlantMachinery2024-07-3112757249core:Vehicles2024-07-3112757249core:FurnitureFittings2024-07-3112757249core:OfficeEquipment2024-07-3112757249core:NetGoodwill2024-07-3112757249core:IntangibleAssetsOtherThanGoodwill2024-07-3112757249core:ListedExchangeTraded2024-07-3112757249core:UnlistedNon-exchangeTraded2024-07-3112757249core:LandBuildings2023-07-3112757249core:PlantMachinery2023-07-3112757249core:Vehicles2023-07-3112757249core:FurnitureFittings2023-07-3112757249core:OfficeEquipment2023-07-3112757249core:NetGoodwill2023-07-3112757249core:IntangibleAssetsOtherThanGoodwill2023-07-3112757249core:ListedExchangeTraded2023-07-3112757249core:UnlistedNon-exchangeTraded2023-07-3112757249core:LandBuildings2023-08-012024-07-3112757249core:PlantMachinery2023-08-012024-07-3112757249core:Vehicles2023-08-012024-07-3112757249core:FurnitureFittings2023-08-012024-07-3112757249core:OfficeEquipment2023-08-012024-07-3112757249core:NetGoodwill2023-08-012024-07-3112757249core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112757249core:ListedExchangeTraded2023-08-012024-07-3112757249core:UnlistedNon-exchangeTraded2023-08-012024-07-3112757249core:MoreThanFiveYears2023-08-012024-07-3112757249core:Non-currentFinancialInstruments2024-07-3112757249core:Non-currentFinancialInstruments2023-07-3112757249dpl:CostSales2023-08-012024-07-3112757249dpl:DistributionCosts2023-08-012024-07-3112757249core:LandBuildings2023-08-012024-07-3112757249core:PlantMachinery2023-08-012024-07-3112757249core:Vehicles2023-08-012024-07-3112757249core:FurnitureFittings2023-08-012024-07-3112757249core:OfficeEquipment2023-08-012024-07-3112757249dpl:AdministrativeExpenses2023-08-012024-07-3112757249core:NetGoodwill2023-08-012024-07-3112757249core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112757249dpl:GroupUndertakings2023-08-012024-07-3112757249dpl:ParticipatingInterests2023-08-012024-07-3112757249dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3112757249core:ListedExchangeTraded2023-08-012024-07-3112757249dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3112757249core:UnlistedNon-exchangeTraded2023-08-012024-07-3112757249dpl:CostSales2022-08-012023-07-3112757249dpl:DistributionCosts2022-08-012023-07-3112757249core:LandBuildings2022-08-012023-07-3112757249core:PlantMachinery2022-08-012023-07-3112757249core:Vehicles2022-08-012023-07-3112757249core:FurnitureFittings2022-08-012023-07-3112757249core:OfficeEquipment2022-08-012023-07-3112757249dpl:AdministrativeExpenses2022-08-012023-07-3112757249core:NetGoodwill2022-08-012023-07-3112757249core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112757249dpl:GroupUndertakings2022-08-012023-07-3112757249dpl:ParticipatingInterests2022-08-012023-07-3112757249dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112757249core:ListedExchangeTraded2022-08-012023-07-3112757249dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112757249core:UnlistedNon-exchangeTraded2022-08-012023-07-3112757249core:NetGoodwill2024-07-3112757249core:IntangibleAssetsOtherThanGoodwill2024-07-3112757249core:LandBuildings2024-07-3112757249core:PlantMachinery2024-07-3112757249core:Vehicles2024-07-3112757249core:FurnitureFittings2024-07-3112757249core:OfficeEquipment2024-07-3112757249core:AfterOneYear2024-07-3112757249core:WithinOneYear2024-07-3112757249core:ListedExchangeTraded2024-07-3112757249core:UnlistedNon-exchangeTraded2024-07-3112757249core:ShareCapital2024-07-3112757249core:SharePremium2024-07-3112757249core:RevaluationReserve2024-07-3112757249core:OtherReservesSubtotal2024-07-3112757249core:RetainedEarningsAccumulatedLosses2024-07-3112757249core:NetGoodwill2023-07-3112757249core:IntangibleAssetsOtherThanGoodwill2023-07-3112757249core:LandBuildings2023-07-3112757249core:PlantMachinery2023-07-3112757249core:Vehicles2023-07-3112757249core:FurnitureFittings2023-07-3112757249core:OfficeEquipment2023-07-3112757249core:AfterOneYear2023-07-3112757249core:WithinOneYear2023-07-3112757249core:ListedExc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J.Horner Holdings Ltd

Registered Number
12757249
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

J.Horner Holdings Ltd
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

Dr J Horner

Registered Address

Mole House
Claydon
Banbury
OX17 1QB

Registered Number

12757249 (England and Wales)
J.Horner Holdings Ltd
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets336,98640,399
36,98640,399
Current assets
Stocks451,19430,938
Debtors20,85922,379
Cash at bank and on hand385,865268,332
457,918321,649
Creditors amounts falling due within one year5(223,408)(129,388)
Net current assets (liabilities)234,510192,261
Total assets less current liabilities271,496232,660
Creditors amounts falling due after one year6(163,239)(157,811)
Net assets108,25774,849
Capital and reserves
Called up share capital11
Profit and loss account108,25674,848
Shareholders' funds108,25774,849
The financial statements were approved and authorised for issue by the Director on 5 November 2024, and are signed on its behalf by:
Dr J Horner
Director
Registered Company No. 12757249
J.Horner Holdings Ltd
Notes to the Financial Statements
for the year ended 31 July 2024

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.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Office Equipment3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year1611
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 August 2347,2915,6579,55062,498
Additions8,010-4,06712,077
At 31 July 2455,3015,65713,61774,575
Depreciation and impairment
At 01 August 2314,0522,4445,60322,099
Charge for year10,6381,1313,72115,490
At 31 July 2424,6903,5759,32437,589
Net book value
At 31 July 2430,6112,0824,29336,986
At 31 July 2333,2393,2133,94740,399
4.Stocks

2024

2023

££
Other stocks51,19430,938
Total51,19430,938
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables41,07119,126
Taxation and social security51,71331,359
Other creditors47,85754,993
Accrued liabilities and deferred income82,76723,910
Total223,408129,388
6.Creditors: amounts due after one year

2024

2023

££
Other creditors163,239157,811
Total163,239157,811