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Registered Number: 08056570
England and Wales
JPS HOWARD & SONS LTD
Unaudited Financial Statements
Period of accounts Start date: 01 June 2023 End date: 31 May 2024

JPS Howard & Sons Ltd Contents Page For the year ended 31 May 2024
Company information | 1
Director's report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

JPS Howard & Sons Ltd Company Information For the year ended 31 May 2024
Director | J J R Howard
Registered Number | 08056570
Registered Office | 144A High Street Rayleigh Essex SS6 7BU
Accountants | Booksure Accounting Limited 144A High Street Rayleigh Essex SS6 7BU
1

JPS Howard & Sons Ltd Director's Report For the year ended 31 May 2024
Director's report and financial statements The director presents his annual report and the financial statements for the year ended 31 May 2024. Principal activities Principal activity of the company during the financial year was of road haulage. Director The director who served the company throughout the year was as follows:
J J R Howard
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- J J R Howard Director
Date approved: 16 April 2025 2

JPS Howard & Sons Ltd Accountants' Report For the year ended 31 May 2024
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Booksure Accounting Limited 31 May 2024 .................................................... Booksure Accounting Limited 144A High Street Rayleigh Essex SS6 7BU 16 April 2025 3

JPS Howard & Sons Ltd Statement of Financial Position As at 31 May 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 2,000 |  | 4,000
Tangible fixed assets | 4 | 161,581 |  | 197,343
|  | 163,581 |  | 201,343
Current assets |  |  |
Debtors | 5 | 36,426 |  | 21,426
Cash at bank and in hand |  | 4 |  | 10,530
|  | 36,430 |  | 31,956
Creditors: amount falling due within one year | 6 | (57,928) |  | (28,907)
Net current assets |  | (21,498) |  | 3,049
Total assets less current liabilities |  | 142,083 |  | 204,392
Creditors: amount falling due after more than one year | 7 | (91,907) |  | (137,086)
Net assets |  | 50,176 |  | 67,306
Capital and reserves |  |  |
Called up share capital | 8 | 100 |  | 100
Profit and loss account |  | 50,076 |  | 67,206
Shareholders' funds |  | 50,176 |  | 67,306
For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 16 April 2025 and were signed by:
------------------------------- J J R Howard Director
4

JPS Howard & Sons Ltd Notes to the Financial Statements For the year ended 31 May 2024
General Information JPS Howard & Sons Ltd is a private company, limited by shares, registered in England and Wales, registration number 08056570, registration address 144A High Street, Rayleigh, Essex, SS6 7BU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Straight Line
2. | Average number of employees Average number of employees during the year was 2 (2023 : 2).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 June 2023 | 20,000 |  | 20,000
Additions | - |  | -
Disposals | - |  | -
At 31 May 2024 | 20,000 |  | 20,000
Amortisation
At 01 June 2023 | 16,000 |  | 16,000
Charge for year | 2,000 |  | 2,000
On disposals | - |  | -
At 31 May 2024 | 18,000 |  | 18,000
Net book values
At 31 May 2024 | 2,000 |  | 2,000
At 31 May 2023 | 4,000 |  | 4,000
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 June 2023 | 281,835 |  | 281,835
Additions | - |  | -
Disposals | - |  | -
At 31 May 2024 | 281,835 |  | 281,835
Depreciation
At 01 June 2023 | 84,492 |  | 84,492
Charge for year | 35,762 |  | 35,762
On disposals | - |  | -
At 31 May 2024 | 120,254 |  | 120,254
Net book values
Closing balance as at 31 May 2024 | 161,581 |  | 161,581
Opening balance as at 01 June 2023 | 197,343 |  | 197,343
5. | Debtors: amounts falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Trade Debtors | 34,670 |  | 21,426
Directors' Current Accounts | 1,756 |  | 0
| 36,426 |  | 21,426
6. | Creditors: amount falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Trade Creditors | 3,046 |  | 8,130
Bank Loans & Overdrafts | 5,936 |  | 0
Corporation Tax | 8,469 |  | 6,632
PAYE & Social Security | 0 |  | 842
Accrued Expenses | 25,660 |  | 1,500
VAT | 14,817 |  | 11,803
| 57,928 |  | 28,907
7. | Creditors: amount falling due after more than one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 22,193 |  | 31,793
Obligations Under HP/Financial Leases | 69,714 |  | 105,293
| 91,907 |  | 137,086
8. | Share Capital
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
5