2023-03-012024-02-292024-02-29false06553137J A HOLDINGS 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J A HOLDINGS LIMITED

Registered Number
06553137
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

J A HOLDINGS LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

A J Halton
J C Halton

Company Secretary

A Halton

Registered Address

Church View Church Lane
Brandon
Lincoln
NG32 2AP

Registered Number

06553137 (England and Wales)
J A HOLDINGS LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,2451,466
Investments4100100
1,3451,566
Current assets
Debtors51,367172
Cash at bank and on hand61,847116,684
63,214116,856
Creditors amounts falling due within one year6(2,953)(5,204)
Net current assets (liabilities)60,261111,652
Total assets less current liabilities61,606113,218
Provisions for liabilities7(237)(279)
Net assets61,369112,939
Capital and reserves
Called up share capital100100
Profit and loss account61,269112,839
Shareholders' funds61,369112,939
The financial statements were approved and authorised for issue by the Board of Directors on 13 November 2024, and are signed on its behalf by:
A J Halton
Director
Registered Company No. 06553137
J A HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 29 February 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings15
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.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 March 2314,10714,107
At 29 February 2414,10714,107
Depreciation and impairment
At 01 March 2312,64112,641
Charge for year221221
At 29 February 2412,86212,862
Net book value
At 29 February 241,2451,245
At 28 February 231,4661,466
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 March 23100100
At 29 February 24100100
Net book value
At 29 February 24100100
At 28 February 23100100

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings1,367172
Total1,367172
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security2,1584,409
Accrued liabilities and deferred income795795
Total2,9535,204
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)237279
Total237279
8.Related party transactions
A loan account exists between the companies. At the balance sheet date, the amount due from John Halton Design was £1,367 (2023 £172)