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REGISTERED NUMBER: 07148242 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2025

for

J H Poynton & Sons Limited

J H Poynton & Sons Limited (Registered number: 07148242)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J H Poynton & Sons Limited

Company Information
for the Year Ended 31st March 2025







DIRECTORS: A J Poynton
Mrs C M Poynton
R A Poynton





REGISTERED OFFICE: Unit 17 Crown Walk
Derbion
Derby
Derbyshire
DE1 2PQ





REGISTERED NUMBER: 07148242 (England and Wales)





ACCOUNTANTS: Noy & Partners Accountants Limited
17 Farrington Way
Eastwood
Nottingham
Nottinghamshire
NG16 3BF

J H Poynton & Sons Limited (Registered number: 07148242)

Balance Sheet
31st March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 33,669 7,664
33,669 7,664

CURRENT ASSETS
Stocks 77,698 75,672
Debtors 6 3,576 2,945
Cash at bank and in hand 33,596 19,212
114,870 97,829
CREDITORS
Amounts falling due within one year 7 47,695 42,033
NET CURRENT ASSETS 67,175 55,796
TOTAL ASSETS LESS CURRENT
LIABILITIES

100,844

63,460

CREDITORS
Amounts falling due after more than one
year

8

(23,163

)

-

PROVISIONS FOR LIABILITIES 9 (6,397 ) (1,456 )
NET ASSETS 71,284 62,004

CAPITAL AND RESERVES
Called up share capital 10 200 200
Retained earnings 71,084 61,804
SHAREHOLDERS' FUNDS 71,284 62,004

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

J H Poynton & Sons Limited (Registered number: 07148242)

Balance Sheet - continued
31st March 2025


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 Board of Directors and authorised for issue on 2nd June 2025 and were signed on its behalf by:




A J Poynton - Director



R A Poynton - Director


J H Poynton & Sons Limited (Registered number: 07148242)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

J H Poynton & Sons Limited 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - 20% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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.

J H Poynton & Sons Limited (Registered number: 07148242)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024
and 31st March 2025 33,131
AMORTISATION
At 1st April 2024
and 31st March 2025 33,131
NET BOOK VALUE
At 31st March 2025 -
At 31st March 2024 -

J H Poynton & Sons Limited (Registered number: 07148242)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor Computer
leasehold fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st April 2024 25,562 10,281 31,088 578 67,509
Additions - 373 36,439 - 36,812
At 31st March 2025 25,562 10,654 67,527 578 104,321
DEPRECIATION
At 1st April 2024 25,562 7,436 26,385 462 59,845
Charge for year - 483 10,286 38 10,807
At 31st March 2025 25,562 7,919 36,671 500 70,652
NET BOOK VALUE
At 31st March 2025 - 2,735 30,856 78 33,669
At 31st March 2024 - 2,845 4,703 116 7,664

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 36,439
At 31st March 2025 36,439
DEPRECIATION
Charge for year 9,110
At 31st March 2025 9,110
NET BOOK VALUE
At 31st March 2025 27,329

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 3,576 2,945

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 7,373 -
Trade creditors 8,071 5,552
Taxation and social security 12,089 15,061
Other creditors 20,162 21,420
47,695 42,033

J H Poynton & Sons Limited (Registered number: 07148242)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts 23,163 -

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 6,397 1,456

Deferred
tax
£   
Balance at 1st April 2024 1,456
Utilised during year 4,941
Balance at 31st March 2025 6,397

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 96
50 Ordinary C £1 50 4
50 D Ordinary (non) voting £1 50 50
200 200