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REGISTERED NUMBER: 00489364 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

JOHN H KING HOLDING CO LTD
(FORMERLY JOHN H KING (INVESTMENTS) LTD)

JOHN H KING HOLDING CO LTD (REGISTERED NUMBER: 00489364)
(FORMERLY JOHN H KING (INVESTMENTS) LTD)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


JOHN H KING HOLDING CO LTD (REGISTERED NUMBER: 00489364)
(FORMERLY JOHN H KING (INVESTMENTS) LTD)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 6,087 4,484
Investments 5 1,002 1,002
Investment property 6 2,000,000 2,120,000
2,007,089 2,125,486

CURRENT ASSETS
Debtors 7 238,017 48,967
Cash at bank 5,724 948
243,741 49,915
CREDITORS
Amounts falling due within one year 8 613,825 452,818
NET CURRENT LIABILITIES (370,084 ) (402,903 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,637,005

1,722,583

PROVISIONS FOR LIABILITIES 240,240 206,344
NET ASSETS 1,396,765 1,516,239

CAPITAL AND RESERVES
Called up share capital 90 90
Capital redemption reserve 10 10
Fair value reserve 10 541,730 661,730
Retained earnings 854,935 854,409
SHAREHOLDERS' FUNDS 1,396,765 1,516,239

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

JOHN H KING HOLDING CO LTD (REGISTERED NUMBER: 00489364)
(FORMERLY JOHN H KING (INVESTMENTS) LTD)

BALANCE SHEET - continued
30 SEPTEMBER 2024



The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by:





Mr J A King - Director


JOHN H KING HOLDING CO LTD (REGISTERED NUMBER: 00489364)
(FORMERLY JOHN H KING (INVESTMENTS) LTD)

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

1. STATUTORY INFORMATION

John H King Holding Co Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 00489364

Registered office: Unit 12 (The Stables)
Spa Bottom Farm
Haggs Road, Follifoot
Harrogate
North Yorkshire
HG3 1EQ

The presentation currency of the financial statements is the Pound Sterling, which is the functional currency of the company, rounded to the nearest £1.

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 as modified by the revaluation of certain assets.

Turnover
Rents receivable in respect of investment properties are accounted for on a straight line basis over the rental period and included in turnover, exclusive of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Loans receivable are initially recognised at the present value of the future cash receipts and are subsequently measured at amortised cost using the effective interest rate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

JOHN H KING HOLDING CO LTD (REGISTERED NUMBER: 00489364)
(FORMERLY JOHN H KING (INVESTMENTS) LTD)

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

2. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 October 2023 5,469 - 5,741 11,210
Additions - 2,678 - 2,678
At 30 September 2024 5,469 2,678 5,741 13,888
DEPRECIATION
At 1 October 2023 985 - 5,741 6,726
Charge for year 673 402 - 1,075
At 30 September 2024 1,658 402 5,741 7,801
NET BOOK VALUE
At 30 September 2024 3,811 2,276 - 6,087
At 30 September 2023 4,484 - - 4,484

JOHN H KING HOLDING CO LTD (REGISTERED NUMBER: 00489364)
(FORMERLY JOHN H KING (INVESTMENTS) LTD)

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

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 1,002
NET BOOK VALUE
At 30 September 2024 1,002
At 30 September 2023 1,002

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023 2,120,000
Revaluations (120,000 )
At 30 September 2024 2,000,000
NET BOOK VALUE
At 30 September 2024 2,000,000
At 30 September 2023 2,120,000

The historic cost of investment properties was £1,273,682 (2023: £1,273,682). The investment property was valued on an open market basis on 30 September 2024 by the directors.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 237,537 48,457
Prepayments 480 510
238,017 48,967

Included within other debtors is £nil (2023: £3,441) falling due over one year.

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Amounts owed to group undertakings 369,718 407,541
Social security and other taxes 25,222 2,752
VAT 11,162 5,871
Other creditors 164,529 (282 )
Directors' current accounts 410 410
Accruals and deferred income 42,784 36,526
613,825 452,818

JOHN H KING HOLDING CO LTD (REGISTERED NUMBER: 00489364)
(FORMERLY JOHN H KING (INVESTMENTS) LTD)

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

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.9.24 30.9.23
£    £   
Within one year 8,708 -
Between one and five years 19,000 -
27,708 -

10. RESERVES
Fair
value
reserve
£   
At 1 October 2023 661,730
Reserve transfer (120,000 )

At 30 September 2024 541,730