Company registration number 12852598 (England and Wales)
DJ HARE HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
DJ HARE HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
DJ HARE HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
3,500
3,500
Current assets
Debtors
4
151,129
-
0
Cash at bank and in hand
1,247,301
1,074,769
1,398,430
1,074,769
Creditors: amounts falling due within one year
5
(42,900)
(11,532)
Net current assets
1,355,530
1,063,237
Net assets
1,359,030
1,066,737
Capital and reserves
Called up share capital
502
502
Profit and loss reserves
1,358,528
1,066,235
Total equity
1,359,030
1,066,737

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 27 October 2025 and are signed on its behalf by:
Mr D P Hare
Director
Company registration number 12852598 (England and Wales)
DJ HARE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 2 -
1
Accounting policies
Company information

DJ Hare Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 18 Fortescue Street, Norton St Philip, Bath, Avon, UK, BA2 7PE.

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

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.

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
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
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.

DJ HARE 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

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
-
0
-
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
3,500
3,500
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
38,135
-
0
Other debtors
112,994
-
0
151,129
-
0
DJ HARE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
42,900
2,485
Other creditors
-
0
9,047
42,900
11,532
2025-01-31 2024-02-01 false false false CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr D Hare Mrs J Hare 12852598 2024-02-01 2025-01-31 12852598 2025-01-31 12852598 2024-01-31 12852598 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 12852598 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 12852598 core:ShareCapital 2025-01-31 12852598 core:ShareCapital 2024-01-31 12852598 core:RetainedEarningsAccumulatedLosses 2025-01-31 12852598 core:RetainedEarningsAccumulatedLosses 2024-01-31 12852598 bus:Director1 2024-02-01 2025-01-31 12852598 2023-02-01 2024-01-31 12852598 core:CurrentFinancialInstruments 2025-01-31 12852598 core:CurrentFinancialInstruments 2024-01-31 12852598 core:WithinOneYear 2025-01-31 12852598 core:WithinOneYear 2024-01-31 12852598 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12852598 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 12852598 bus:FRS102 2024-02-01 2025-01-31 12852598 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 12852598 bus:Director2 2024-02-01 2025-01-31 12852598 bus:FullAccounts 2024-02-01 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP