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REGISTERED NUMBER: 12766951 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 31 July 2024

for

JHD Investments Ltd

JHD Investments Ltd (Registered number: 12766951)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JHD Investments Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mr J Dunn
Mrs H Dunn





REGISTERED OFFICE: 1 Saxon House
Headway Business Park
Corby
Northamptonshire
NN18 9EZ





REGISTERED NUMBER: 12766951 (England and Wales)





ACCOUNTANTS: Clifford Roberts
63 Broad Green
Wellingborough
Northamptonshire
NN8 4LQ

JHD Investments Ltd (Registered number: 12766951)

Balance Sheet
31 July 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 27,184 27,840
Investments 5 32,005 32,005
Investment property 6 583,953 583,953
643,142 643,798

CURRENT ASSETS
Debtors 7 14,475 2,476
Cash at bank 148,295 162,011
162,770 164,487
CREDITORS
Amounts falling due within one year 8 267,698 245,960
NET CURRENT LIABILITIES (104,928 ) (81,473 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

538,214

562,325

CREDITORS
Amounts falling due after more than one
year

9

426,818

426,818
NET ASSETS 111,396 135,507

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 111,296 135,407
SHAREHOLDERS' FUNDS 111,396 135,507

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

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

The directors acknowledge their 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.

JHD Investments Ltd (Registered number: 12766951)

Balance Sheet - continued
31 July 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2024 and were signed on its behalf by:





Mr J Dunn - Director


JHD Investments Ltd (Registered number: 12766951)

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

1. STATUTORY INFORMATION

JHD Investments Ltd 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.

Revenue
Turnover represents net invoices sale of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 Statement of Income and Retained Earnings, 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.

Investments in shares
As it is not possible to measure the fair value of the investment shares reliably, these investments have been recorded at cost less any impairment deemed appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

JHD Investments Ltd (Registered number: 12766951)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 August 2023 34,800
Additions 33,980
Disposals (34,800 )
At 31 July 2024 33,980
DEPRECIATION
At 1 August 2023 6,960
Charge for year 6,796
Eliminated on disposal (6,960 )
At 31 July 2024 6,796
NET BOOK VALUE
At 31 July 2024 27,184
At 31 July 2023 27,840

5. FIXED ASSET INVESTMENTS
Other
investments
£
COST
At 1 August 2023
and 31 July 2024 32,005
NET BOOK VALUE
At 31 July 2024 32,005
At 31 July 2023 32,005

6. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1 August 2023
and 31 July 2024 583,953
NET BOOK VALUE
At 31 July 2024 583,953
At 31 July 2023 583,953

JHD Investments Ltd (Registered number: 12766951)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed by associates 11,000 -
Other debtors 3,475 2,476
14,475 2,476

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors - 190
Taxation and social security 18,977 16,618
Other creditors 248,721 229,152
267,698 245,960

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Other creditors 426,818 426,818

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Mortgages 426,818 426,818

The Mortgage Works (UK) PLC and Foundation Home Loans hold charges over the properties owned by the company.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
50 Ordinary 1 50 50
50 Ordinary A 1 50 50
100 100