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J D A HOLDINGS LIMITED

Registered Number
10412245
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

J D A HOLDINGS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

BILTON, Jacqueline Anne
WHITE, David Andrew

Registered Address

34 Waterloo Road
Wolverhampton
WV1 4DG

Registered Number

10412245 (England and Wales)
J D A HOLDINGS LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3906,131917,037
906,131917,037
Current assets
Debtors4-4,461
Cash at bank and on hand18,28934,381
18,28938,842
Creditors amounts falling due within one year5(103,295)(61,111)
Net current assets (liabilities)(85,006)(22,269)
Total assets less current liabilities821,125894,768
Creditors amounts falling due after one year6(600,154)(695,261)
Net assets220,971199,507
Capital and reserves
Called up share capital100100
Profit and loss account220,871199,407
Shareholders' funds220,971199,507
The financial statements were approved and authorised for issue by the Board of Directors on 23 July 2025, and are signed on its behalf by:
BILTON, Jacqueline Anne
Director
Registered Company No. 10412245
J D A HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Land and buildings50
Plant and machinery6.67
Fixtures and fittings6.67
Vehicles5
Office Equipment5
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 November 23887,524119,75753,692-2,1491,063,122
Additions-5,1526,7203,69181116,374
At 31 October 24887,524124,90960,4123,6912,9601,079,496
Depreciation and impairment
At 01 November 2341,51475,98826,651-1,932146,085
Charge for year7,7519,8719,23725017127,280
At 31 October 2449,26585,85935,8882502,103173,365
Net book value
At 31 October 24838,25939,05024,5243,441857906,131
At 31 October 23846,01043,76927,041-217917,037
Included within tangible fixed assets are assets held under hire purchase agreements with a net book value of £18,027 (2023: £27,040). The corresponding liabilities are included within creditors due within one year and after one year. The total deprecation charge for the year on these assets totaled £9,013.
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-4,461
Total-4,461
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,325-
Bank borrowings and overdrafts43,46621,367
Taxation and social security31,18927,831
Finance lease and HP contracts9,0139,013
Other creditors18,3022,900
Total103,29561,111
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts292,615338,661
Other creditors307,539356,600
Total600,154695,261
7.Secured creditors
The following secured debts are included within creditors and secured on the assets to which the hire purchase contract relates: Due within 1 year: £9,013 Due after 1 year: £9,764
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts18,77827,792