Company registration number 11158719 (England and Wales)
JHW HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
JHW HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
JHW HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
1,114,844
1,114,844
Current assets
Debtors
4
950
-
0
Creditors: amounts falling due within one year
5
(991,852)
(989,942)
Net current liabilities
(990,902)
(989,942)
Net assets
123,942
124,902
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
123,842
124,802
Total equity
123,942
124,902

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 October 2025 and are signed on its behalf by:
Mr M Phillips
Director
Company registration number 11158719 (England and Wales)
JHW HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 2 -
1
Accounting policies
Company information

JHW Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5th Floor, Walker House, Exchange Flags, Liverpool, Merseyside, United Kingdom, L2 3YL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

JHW HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees
2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,114,844
1,114,844
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
950
-
0
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
900,915
899,005
Other creditors
90,937
90,937
991,852
989,942
2025-01-31 2024-02-01 false false false 07 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr M Phillips Mr A Palomo 11158719 2024-02-01 2025-01-31 11158719 2025-01-31 11158719 2024-01-31 11158719 core:ShareCapital 2025-01-31 11158719 core:ShareCapital 2024-01-31 11158719 core:RetainedEarningsAccumulatedLosses 2025-01-31 11158719 core:RetainedEarningsAccumulatedLosses 2024-01-31 11158719 bus:Director1 2024-02-01 2025-01-31 11158719 2023-02-01 2024-01-31 11158719 core:WithinOneYear 2025-01-31 11158719 core:WithinOneYear 2024-01-31 11158719 core:CurrentFinancialInstruments 2025-01-31 11158719 core:CurrentFinancialInstruments 2024-01-31 11158719 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11158719 bus:FRS102 2024-02-01 2025-01-31 11158719 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 11158719 bus:Director2 2024-02-01 2025-01-31 11158719 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11158719 bus:FullAccounts 2024-02-01 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP