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Registration number: 14572936

AC Jackson Holdings Ltd

Unaudited Financial Statements

for the Year Ended 31 July 2024

 

AC Jackson Holdings Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

AC Jackson Holdings Ltd

(Registration number: 14572936)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

4

152

152

Current assets

 

Debtors

5

550,200

549,950

Cash at bank and in hand

 

1,596,600

1,199,800

 

2,146,800

1,749,750

Creditors: Amounts falling due within one year

6

(61,970)

(62,750)

Net current assets

 

2,084,830

1,687,000

Net assets

 

2,084,982

1,687,152

Capital and reserves

 

Called up share capital

102

102

Retained earnings

2,084,880

1,687,050

Shareholders' funds

 

2,084,982

1,687,152

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 January 2025 and signed on its behalf by:
 

.........................................
Mr Andrew Charles Jackson
Director

 

AC Jackson Holdings Ltd

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

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Buffer Depot
Rode Street
Tarporley
Cheshire
CW6 0EF
UK

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Tax

The tax expenses for the period comprises of current tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

AC Jackson Holdings Ltd

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

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

4

Investments

2024
£

2023
£

Investments in subsidiaries

102

102

Investments in associates

50

50

152

152

Subsidiaries

£

Cost or valuation

At 1 August 2023

102

Provision

Carrying amount

At 31 July 2024

102

At 31 July 2023

102

Associates

£

Cost

At 1 August 2023

50

Provision

Carrying amount

At 31 July 2024

50

At 31 July 2023

50

 

AC Jackson Holdings Ltd

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

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

     

2024

2023

Subsidiary undertakings

AC Jackson Limited

England and Wales

Ordinary

100%

100%

Associates

PJ Plant Hire (NW) Limited

Ordinary

50%

50%

 

England and Wales

     

5

Debtors

2024
£

2023
£

Other debtors

550,200

549,950

550,200

549,950

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Accruals and deferred income

1,250

1,250

Other creditors

60,720

61,500

61,970

62,750

 

AC Jackson Holdings Ltd

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

7

Related party transactions

Summary of transactions with subsidiaries

At the year end AC Jackson Holdings Limited was owed £549,950 (2023 £549,950) by PJ Plant Hire Limited. PJ Plant Hire Limited is a related party as the directors are also directors of the company.

This amount is interest free, repayable on demand and shown in other debtors.

During the year A C Jackson Holdings Limited received advances of £314,571 and made repayments of £315,000 to A C Jackson Limited. At the year end A C Jackson Holdings Limited owed £33,949 (2023 £34,378) to A C Jackson Limited. A C Jackson Limited is a related party as it is a 100% subsidiary of AC Jackson Holdings Limited.

This amount is interest free, repayable on demand and shown in other creditors.