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Registration number: 11127054

Albert E. James & Son Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

Pages for filing with Registrar

Albert E. James & Son Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Albert E. James & Son Holdings Limited

Company Information

Directors | J M Mogg J Smith

Registered office | Barrow Mill Barrow Street Barrow Gurney Bristol BS48 3RU

Registered number | 11127054

Accountant | Corrigan Accountants Limited 1st Floor 25 King Street Bristol BS1 4PB

Albert E. James & Son Holdings Limited

(Registration number: 11127054)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Investments | 4 | 210,000 | 210,000
Current assets |  |  |
Cash at bank and in hand |  | 10 | 10
Creditors: Amounts falling due within one year | 5 | (2,221) | (210,129)
Net current liabilities |  | (2,211) | (210,119)
Net assets/(liabilities) |  | 207,789 | (119)
Capital and reserves |  |  |
Called up share capital | 6 | 9 | 9
Capital redemption reserve |  | 1 | 1
Profit and loss account |  | 207,779 | (129)
Total equity |  | 207,789 | (119)

Albert E. James & Son Holdings Limited

(Registration number: 11127054)
Balance Sheet as at 31 December 2024

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the Board on 27 August 2025 and signed on its behalf by:

.........................................

J M Mogg
Director

Albert E. James & Son Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Barrow Mill Barrow Street
Barrow Gurney
Bristol
BS48 3RU
England

2 | Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.
The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash in hand.

Albert E. James & Son Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 2).

Albert E. James & Son Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4 | Investments

| 2024 £ | 2023 £
Investments in subsidiaries | 210,000 | 210,000

Subsidiaries | £
Cost
At 1 January 2024 | 1,622,181
At 31 December 2024 | 1,622,181
Provision
At 1 January 2024 | 1,412,181
At 31 December 2024 | 1,412,181
Carrying amount
At 31 December 2024 | 210,000
At 31 December 2023 | 210,000

5 | Creditors

| 2024 £ | 2023 £
Amounts falling due within one year |  |
Amounts owed to group undertakings | - | 207,908
Directors' loan accounts | 2,221 | 2,221
| 2,221 | 210,129

Albert E. James & Son Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary B shares of £0.01 each | 900 | 9.00 | 900 | 9.00