REGISTERED NUMBER: 01041586 (England and Wales)

J.H. (LIFTING GEAR HIRE) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

Mrs D L Booker

Mr G J Booker

Mr R M Oliveira

Mrs F E Oliveira

SECRETARY:

Mrs D L Booker

REGISTERED OFFICE:

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SR

REGISTERED NUMBER:

01041586 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

114,271

75,760

CURRENT ASSETS

Stocks

5

69,374

83,664

Debtors

6

366,288

380,490

Cash at bank and in hand

208,025

183,112

643,687

647,266

CREDITORS

Amounts falling due within one year

7

(283,021

)

(265,998

)

NET CURRENT ASSETS

360,666

381,268

TOTAL ASSETS LESS CURRENT LIABILITIES

474,937

457,028

CREDITORS

Amounts falling due after more than one year

8

(11,480

)

-

PROVISIONS FOR LIABILITIES

(28,567

)

(18,940

)

NET ASSETS

434,890

438,088

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

434,786

437,984

SHAREHOLDERS' FUNDS

434,890

438,088

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 23 October 2025 and were signed on its behalf by:

Mr G J Booker - Director

Mrs D L Booker - Director

Mrs F E Oliveira - Director

Mr R M Oliveira - Director

1.	STATUTORY INFORMATION

J.h. (Lifting Gear Hire) 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Fixture & Fittings

-

10% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Fixture &

leasehold

machinery

Fittings

£

£

£

COST

At 1 April 2024

430

439,845

14,587

Additions

-

21,032

-

At 31 March 2025

430

460,877

14,587

DEPRECIATION

At 1 April 2024

430

383,425

9,838

Charge for year

-

10,834

859

At 31 March 2025

430

394,259

10,697

NET BOOK VALUE

At 31 March 2025

-

66,618

3,890

At 31 March 2024

-

56,420

4,749

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

55,751

31,503

542,116

Additions

32,814

10,945

64,791

At 31 March 2025

88,565

42,448

606,907

DEPRECIATION

At 1 April 2024

49,220

23,443

466,356

Charge for year

9,836

4,751

26,280

At 31 March 2025

59,056

28,194

492,636

NET BOOK VALUE

At 31 March 2025

29,509

14,254

114,271

At 31 March 2024

6,531

8,060

75,760

5.

STOCKS

2025

2024

£

£

Stocks

43,325

45,953

Work-in-progress

26,049

37,711

69,374

83,664

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

249,536

272,740

Sundry debtors

71,767

62,765

Directors' current accounts

39,000

39,000

Prepayments

5,985

5,985

366,288

380,490

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,557

-

Trade creditors

153,731

138,359

Corporation Tax

46,727

56,768

Net Pay Control Account

4,248

4,428

Pension Fund Control Account

1,361

1,429

VAT

30,791

26,633

Other taxes and PAYE

7,096

7,319

Accrued expenses

32,510

31,062

283,021

265,998

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,480

-

9.	ULTIMATE CONTROLLING PARTY

The company is ultimately controlled equally by Mrs D Booker, a director who holds 28% of the issued share capital of the company and Mr G Booker, a director who holds 27% of the issued share capital.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J.h. (Lifting Gear Hire) Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of J.h. (Lifting Gear Hire) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J.h. (Lifting Gear Hire) Limited and state those matters that we have agreed to state to the Board of Directors of J.h. (Lifting Gear Hire) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that J.h. (Lifting Gear Hire) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J.h. (Lifting Gear Hire) Limited. You consider that J.h. (Lifting Gear Hire) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J.h. (Lifting Gear Hire) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

23 October 2025