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Registration number: 06983651

3J Holdings Limited

Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 August 2024

 

3J Holdings Limited

Contents

Company Information

1

Abridged Balance Sheet

2

Notes to the Unaudited Abridged Financial Statements

3 to 5

 

3J Holdings Limited

Company Information

Directors

Mr Simon Johnson

Mr Bruce Johnson

Registered office

501 London Road
Davenham
Northwich
Cheshire
CW9 8NA

Accountants

Burton Beavan
Chartered Certified Accountants112 - 114 Witton Street
Witton Street
Northwich
Cheshire
CW9 5NW

 

3J Holdings Limited

(Registration number: 06983651)
Abridged Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

3

489,292

489,417

Current assets

 

Debtors

51,557

51,557

Cash at bank and in hand

 

791

785

 

52,348

52,342

Creditors: Amounts falling due within one year

(174,259)

(164,959)

Net current liabilities

 

(121,911)

(112,617)

Total assets less current liabilities

 

367,381

376,800

Creditors: Amounts falling due after more than one year

(180,871)

(208,627)

Net assets

 

186,510

168,173

Capital and reserves

 

Called up share capital

4

100

100

Retained earnings

186,410

168,073

Shareholders' funds

 

186,510

168,173

For the financial year ending 31 August 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and 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 14 May 2025 and signed on its behalf by:
 

.........................................
Mr Simon Johnson
Director

 

3J Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2024

1

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 abridged 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 abridged 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% reducing balance

 

3J Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2

Staff numbers

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

 

3J Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2024

3

Tangible assets

Land and buildings
£

Other tangible assets
£

Total
£

Cost or valuation

At 1 September 2023

488,913

12,081

500,994

At 31 August 2024

488,913

12,081

500,994

Depreciation

At 1 September 2023

-

11,577

11,577

Charge for the year

-

125

125

At 31 August 2024

-

11,702

11,702

Carrying amount

At 31 August 2024

488,913

379

489,292

At 31 August 2023

488,913

504

489,417

Included within the net book value of land and buildings above is £488,913 (2023 - £488,913) in respect of freehold land and buildings.
 

4

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

100

100

100

100