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REGISTERED NUMBER: 00162245 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

JOSEPH HOLDEN & SONS LTD

JOSEPH HOLDEN & SONS LTD (REGISTERED NUMBER: 00162245)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JOSEPH HOLDEN & SONS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: I D L Holden





SECRETARY: IDL Holden





REGISTERED OFFICE: 20 Harcourt Street
London
W1H 4HG





REGISTERED NUMBER: 00162245 (England and Wales)





ACCOUNTANTS: William Evans & Partners
20 Harcourt Street
London
W1H 4HG

JOSEPH HOLDEN & SONS LTD (REGISTERED NUMBER: 00162245)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 211,133 211,295

CURRENT ASSETS
Stocks 14,660 14,425
Debtors 5 2,225 1,826
Investments 6 238,226 247,063
Cash at bank 11,914 8,046
267,025 271,360
CREDITORS
Amounts falling due within one year 7 (36,490 ) (32,982 )
NET CURRENT ASSETS 230,535 238,378
TOTAL ASSETS LESS CURRENT
LIABILITIES

441,668

449,673

CAPITAL AND RESERVES
Called up share capital 2,625 2,625
Other reserves 1,400 1,400
Retained earnings 437,643 445,648
SHAREHOLDERS' FUNDS 441,668 449,673

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 24 March 2025 and were signed by:





I D L Holden - Director


JOSEPH HOLDEN & SONS LTD (REGISTERED NUMBER: 00162245)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Joseph Holden & Sons 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.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Investments
The company has investments in the form of managed fund units. These are shown on the balance sheet at market value, and the increase or decrease in market value over the previous year end, net of withdrawals from the fund, is shown on the profit and loss account as income or loss from investments.

3. EMPLOYEES AND DIRECTORS

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

JOSEPH HOLDEN & SONS LTD (REGISTERED NUMBER: 00162245)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 201,218 238,319 439,537
Additions - 1,099 1,099
At 30 June 2024 201,218 239,418 440,636
DEPRECIATION
At 1 July 2023 - 228,242 228,242
Charge for year - 1,261 1,261
At 30 June 2024 - 229,503 229,503
NET BOOK VALUE
At 30 June 2024 201,218 9,915 211,133
At 30 June 2023 201,218 10,077 211,295

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,225 1,826

6. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 216,970 226,867
Investment in bullion 21,256 20,196
238,226 247,063

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 36,490 32,982

8. ULTIMATE CONTROLLING PARTY

The controlling party is I D L Holden.

The ultimate controlling party is I D L Holden.