Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31falsefalse2023-11-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.storage of chilled , ambient and frozen products11falsetrue 11492384 2023-11-01 2024-10-31 11492384 2022-11-01 2023-10-31 11492384 2024-10-31 11492384 2023-10-31 11492384 c:Director1 2023-11-01 2024-10-31 11492384 d:CurrentFinancialInstruments 2024-10-31 11492384 d:CurrentFinancialInstruments 2023-10-31 11492384 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11492384 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 11492384 d:ShareCapital 2024-10-31 11492384 d:ShareCapital 2023-10-31 11492384 d:SharePremium 2024-10-31 11492384 d:SharePremium 2023-10-31 11492384 d:CapitalRedemptionReserve 2024-10-31 11492384 d:CapitalRedemptionReserve 2023-10-31 11492384 d:RetainedEarningsAccumulatedLosses 2024-10-31 11492384 d:RetainedEarningsAccumulatedLosses 2023-10-31 11492384 c:FRS102 2023-11-01 2024-10-31 11492384 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11492384 c:FullAccounts 2023-11-01 2024-10-31 11492384 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11492384 6 2023-11-01 2024-10-31 11492384 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 11492384










J S DAVIDSON HOLDINGS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
J S DAVIDSON HOLDINGS LTD
REGISTERED NUMBER: 11492384

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,345,726
1,345,725

Current assets
  

Cash at bank and in hand
 5 
4,875
4,875

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(127,881)
(126,740)

Net current liabilities
  
 
 
(123,006)
 
 
(121,865)

  

Net assets
  
1,222,720
1,223,860


Capital and reserves
  

Called up share capital 
  
259
259

Share premium account
  
224,730
224,730

Capital redemption reserve
  
11
11

Profit and loss account
  
997,720
998,860

  
1,222,720
1,223,860


Page 1

 
J S DAVIDSON HOLDINGS LTD
REGISTERED NUMBER: 11492384
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




John Selwyn Davidson
Director

Date: 5 August 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
J S DAVIDSON HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

J S Davidson Holdings Limited is a private company, limited by shares, incorporated in England and Wales. The registered office address is Chiltern House, Shrewsbury Avenue, Woodston Industrial Estate, Peterborough, PE2 7LB.
The accounts are presented in sterling, which is the functional currency of the Company, rounded to the nearest £1.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 3

 
J S DAVIDSON HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.6
Financial instruments (continued)

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.
Page 4

 
J S DAVIDSON HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.6
Financial instruments (continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.


3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Total employees
1
1


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 November 2023
1,345,725


Additions
1



At 31 October 2024
1,345,726





5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
4,875
4,875


Page 5

 
J S DAVIDSON HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
126,741
125,600

Accruals and deferred income
1,140
1,140

127,881
126,740


The intercompany loan payable is unsecured, interest free and repayable on demand.


7.


Subsidiaries

J S Davidson Holdings Limited is the parent company to J S Davidson Limited and Spalding Coldstore 2 Limited. The Group and the Parent qualify as small under s383 of the Companies Act 2006 and therefore the Parent and the Group are considered eligible for the exemption to consolidate as determined by reference to sections 384 and 399(2A) of the Companies Act 2006.

 
Page 6