James Hold Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12520191

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		200		200

			200		200
CURRENT ASSETS
Debtors	5	335,866		329,816
Investments	6	-		33,291
Cash at bank and in hand		340,128		335,293

		675,994		698,400
Creditors: Amounts Falling Due Within One Year	7	(5,515 )		-

NET CURRENT ASSETS (LIABILITIES)			670,479		698,400

TOTAL ASSETS LESS CURRENT LIABILITIES			670,679		698,600

NET ASSETS			670,679		698,600

CAPITAL AND RESERVES
Called up share capital	8		300		300
Profit and Loss Account			670,379		698,300

SHAREHOLDERS' FUNDS			670,679		698,600

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James Hold Ltd

Balance Sheet (continued)

As At 31 December 2024

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Eagleton

Director

30 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

James Hold Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12520191 . The registered office is 5 Ribblesdale Place, Preston, Lancashire, PR1 8BZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The Company is the parent of a small group and is entitled, by virtue of section 399 of the Companies Act 2006, not to prepare group financial statements. These financial statements are therefore prepared as the Company’s individual financial statements.

2.2. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.3. Current asset investments

Current asset investments are measured at fair value with changes in their value being recongnised in the profit and loss.

2.4. Investments in subsidiary undertakings

Investments in subsidiary undertakings are stated at cost less provision for impairment.

The carrying value of subsidiary undertakings is reviewed annually for indicators of impairment and adjusted accordingly.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

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James Hold Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2024	200

As at 31 December 2024	200

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	200

As at 1 January 2024	200

Subsidiary undertakings

The Company holds investments in the following subsidiary undertakings as at 31 December 2024:

Name of undertaking	Country of incorporation	Share class	% held	Principal activity
Jaze Ltd	England and Wales	Ordinary	100%	Video production
Eagleton Housing Limited	England and Wales	Ordinary	100%	Property rental

The registered office of each subsidiary is:5 RibblesdalePlace, Preston, Lancashire PR1 8BZ

5. Debtors

	2024	2023
	£	£
Due within one year
Amounts owed by group undertakings	53,522	163,401
Other debtors	39,196	-

	92,718	163,401
Due after more than one year
Amounts owed by group undertakings	243,148	166,415

	335,866	329,816

6. Current Asset Investments

	2024	2023
	£	£
Other investments, held for sale	-	33,291

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Other creditors	950	-
Taxation and social security	4,565	-

	5,515	-

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James Hold Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	300	300

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr James Eagleton	-	28,105	467	-	27,638

The above loan is unsecured and repayable on demand. Intersest was charged at 2.25% during the year.

10. Related Party Transactions

The company was under the control of Mr. J. Eagleton for the period who is the sole director and shareholder.

The following balances with the subsidiary companies are included in the financial statements:

Jaze Ltd

Amounts owed by group undertaking - £53,522.

Eagleton Housing Limited

Amounts owed by group undertaking - £243,148.

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