REGISTERED NUMBER: 00838154 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

D.E. James & Son (Provisions) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J M James

Mrs M I James

M D James

REGISTERED OFFICE:

120 Cockfosters Road

Barnet

EN4 0DZ

REGISTERED NUMBER:

00838154 (England and Wales)

ACCOUNTANTS:

G & A Partners LLP

Chartered Accountants

120 Cockfosters Road

Barnet

EN4 0DZ

FIXED ASSETS

Property, plant and equipment

5

603

90

Investment property

6

1,506,470

1,500,000

1,507,073

1,500,090

CURRENT ASSETS

Cash at bank

128,633

138,038

CREDITORS

Amounts falling due within one year

7

6,456

11,062

NET CURRENT ASSETS

122,177

126,976

TOTAL ASSETS LESS CURRENT LIABILITIES

1,629,250

1,627,066

PROVISIONS FOR LIABILITIES

8

230,913

230,815

NET ASSETS

1,398,337

1,396,251

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Other reserves

657,194

657,194

Retained earnings

740,143

738,057

SHAREHOLDERS' FUNDS

1,398,337

1,396,251

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 29 September 2025 and were signed on its behalf by:

M D James - Director

1.	STATUTORY INFORMATION

D.E. James & Son (Provisions) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover comprises revenue recognised by the company in respect of rents received during the year. Rents are recognised up to the year end date.

The total turnover of the company for the year has been derived from its principal activity wholly undertaken within the UK.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Land and building held and used in the Company's own activities for production and supply of goods or for administration purposes are stated in the statement of financial position at their revalued amounts. Revaluations are carried out regularly so that the carrying amounts do not materially differ from using the fair value at the date of the statement of financial position.

Any revaluation increase or decrease on land and buildings is credited to the property revaluation reserve.

Depreciation on cost of buildings is charged to profit and loss. Depreciation on the revaluation amount on buildings is charged to the revaluation reserve, so as to write off their value less residual value, over their estimated useful life, using the straight line method.

Once the property is sold or retired any attributable revaluation surplus that is remaining in the property revaluation reserve is transferred to retained earnings. No transfer is made from the revaluation reserve to retained earnings unless an asset is derecognised.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

fittings

£

COST

At 1 February 2024

16,030

Additions

575

At 31 January 2025

16,605

DEPRECIATION

At 1 February 2024

15,940

Charge for year

62

At 31 January 2025

16,002

NET BOOK VALUE

At 31 January 2025

603

At 31 January 2024

90

6.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 February 2024

1,500,000

Additions

6,470

At 31 January 2025

1,506,470

NET BOOK VALUE

At 31 January 2025

1,506,470

At 31 January 2024

1,500,000

Cost or valuation at 31 January 2025 is represented by:

£

Valuation in 2011

500,000

Valuation in 2014

150,000

Valuation in 2021

350,000

Valuation in 2023

273,612

Cost

232,858

1,506,470

The fair value of the properties at January 2025 has been arrived at on the basis of a valuation carried out at that date by the directors of the company who are not professionally qualified valuers. The valuation was arrived at by reference to market evidence of transaction prices for similar properties in the location and takes into account the yield from rentals in the area where the property is situated

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

2,367

8,911

Other creditors

4,089

2,151

6,456

11,062

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

115

17

Deferred tax

230,798

230,798

230,913

230,815

Deferred

tax

£

Balance at 1 February 2024

230,815

Provided during year

98

Balance at 31 January 2025

230,913