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REGISTERED NUMBER: 05292905 (England and Wales)







Unaudited Financial Statements for the Year Ended 31 May 2025

for

J H Agriculture Limited

J H Agriculture Limited (Registered number: 05292905)






Contents of the Financial Statements
for the Year Ended 31 May 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J H Agriculture Limited

Company Information
for the Year Ended 31 May 2025







DIRECTORS: J Hayes
Mrs Z S Hayes





SECRETARY: Mrs Z S Hayes





REGISTERED OFFICE: Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY





REGISTERED NUMBER: 05292905 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY

J H Agriculture Limited (Registered number: 05292905)

Balance Sheet
31 May 2025

31.5.25 31.5.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 173,953 203,177

CURRENT ASSETS
Stocks 72,120 78,869
Debtors 5 23,401 16,173
Cash at bank and in hand 60,213 14,901
155,734 109,943
CREDITORS
Amounts falling due within one year 6 102,536 75,094
NET CURRENT ASSETS 53,198 34,849
TOTAL ASSETS LESS CURRENT LIABILITIES 227,151 238,026

CREDITORS
Amounts falling due after more than one year 7 (4,655 ) (20,109 )

PROVISIONS FOR LIABILITIES (28,267 ) (32,975 )
NET ASSETS 194,229 184,942

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 194,227 184,940
SHAREHOLDERS' FUNDS 194,229 184,942

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

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

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 27 August 2025 and were signed on its behalf by:





Mrs Z S Hayes - Director


J H Agriculture Limited (Registered number: 05292905)

Notes to the Financial Statements
for the Year Ended 31 May 2025

1. STATUTORY INFORMATION

J H Agriculture 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.

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.
Freehold property - 15% on reducing balance
Plant and machinery - 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.

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.

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 1 (2024 - 4 ) .

J H Agriculture Limited (Registered number: 05292905)

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

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 June 2024 87,879 272,002 56,485 416,366
Additions - 40,495 - 40,495
Disposals - (38,696 ) (11,750 ) (50,446 )
At 31 May 2025 87,879 273,801 44,735 406,415
DEPRECIATION
At 1 June 2024 58,256 128,169 26,764 213,189
Charge for year 4,443 22,168 7,431 34,042
Eliminated on disposal - (4,857 ) (9,912 ) (14,769 )
At 31 May 2025 62,699 145,480 24,283 232,462
NET BOOK VALUE
At 31 May 2025 25,180 128,321 20,452 173,953
At 31 May 2024 29,623 143,833 29,721 203,177

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2024 33,065 44,395 77,460
Disposals (9,000 ) - (9,000 )
At 31 May 2025 24,065 44,395 68,460
DEPRECIATION
At 1 June 2024 3,307 17,342 20,649
Charge for year 3,957 6,763 10,720
Eliminated on disposal (1,609 ) - (1,609 )
At 31 May 2025 5,655 24,105 29,760
NET BOOK VALUE
At 31 May 2025 18,410 20,290 38,700
At 31 May 2024 29,758 27,053 56,811

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade debtors 2,430 -
VAT 7,643 4,857
Accrued income 10,325 9,507
Prepayments 3,003 1,809
23,401 16,173

J H Agriculture Limited (Registered number: 05292905)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Hire purchase contracts 15,403 23,606
Trade creditors 18,759 9,448
Amounts owed to group undertakings 61,496 26,334
Tax 2,160 -
Social security and other taxes - 580
Other creditors 888 788
Directors' current accounts - 7,300
Accrued expenses 3,830 7,038
102,536 75,094

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.25 31.5.24
£    £   
Hire purchase contracts 4,655 20,109

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.25 31.5.24
value: £    £   
2 A 1 2 2

9. RESERVES
Retained
earnings
£   

At 1 June 2024 184,940
Profit for the year 11,943
Dividends (2,656 )
At 31 May 2025 194,227

10. RELATED PARTY DISCLOSURES

As at the balance sheet date,the company owed £61,496 (2024 - £26,334) to J H Landscapes Limited. No interest is being charged on this.