ACCOUNTS - Final Accounts preparation

Registered number: 12461384

JARVALE HOLDINGS (NH) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

JARVALE HOLDINGS (NH) LIMITED

REGISTERED NUMBER: 12461384

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Investments	4		24,875		24,875
Current assets
Debtors: amounts falling due within one year	5	66,511		143,231
Cash at bank and in hand		231,091		216,892
		297,602		360,123
Creditors: amounts falling due within one year	6	(5,689)		(18,990)
Net current assets			291,913		341,133

Net assets			316,788		366,008

Capital and reserves
Called up share capital	3	3
Share premium account	24,875	24,875
Profit and loss account	291,910	341,130
	316,788	366,008

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 income and retained earnings 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 on 25 September 2025.

N W Lee

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

JARVALE HOLDINGS (NH) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Jarvale Holdings (NH) Limited is a private company limited by shares, incorporated in England and Wales (registered number: 12461384). Its registered office is Fanshawe Gate Hall, Fanshawe Gate Lane, Holmesfield, Dronfield, S18 7WA. The principal activity of the Company throughout the year was that of a holding company.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

2.2

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 2

JARVALE HOLDINGS (NH) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.4

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 January 2024	24,875
	At 31 December 2024	24,875

Debtors

					2024	2023
					£	£

Page 3

JARVALE HOLDINGS (NH) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

5.Debtors (continued)

	Amounts owed by group undertakings	66,511	143,231

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Corporation tax	981	-
Other creditors	4,708	18,990
	5,689	18,990

7.	Controlling party

The ultimate controlling party was Mr N Lee, a director and shareholder of the Company.

8.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 25 September 2025 by Andrew Irvine (Senior statutory auditor) on behalf of Shorts.

Page 4