REGISTERED NUMBER: 11476973 (England and Wales)

Financial Statements for the Year Ended 30 June 2025

for

J Watson Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Watson

A M Watson

J Watson

REGISTERED OFFICE:

C/o Haines Watts

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

REGISTERED NUMBER:

11476973 (England and Wales)

ACCOUNTANTS:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

FIXED ASSETS

Tangible assets

4

2,041,169

954,808

Investments

5

3,267,000

3,267,000

5,308,169

4,221,808

CURRENT ASSETS

Debtors

6

789,002

81,943

Cash at bank

3,188,523

3,347,124

3,977,525

3,429,067

CREDITORS

Amounts falling due within one year

7

1,291,087

221,187

NET CURRENT ASSETS

2,686,438

3,207,880

TOTAL ASSETS LESS CURRENT LIABILITIES

7,994,607

7,429,688

CAPITAL AND RESERVES

Called up share capital

8

198

198

Share premium

3,266,901

3,266,901

Retained earnings

4,727,508

4,162,589

SHAREHOLDERS' FUNDS

7,994,607

7,429,688

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by:

S J Watson - Director

1.	STATUTORY INFORMATION

J Watson Holdings 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.

Tangible fixed assets

No depreciation is provided on freehold buildings. This policy is not in accordance with Financial Reporting Standard 102 Section 1A small entities. However, in the opinion of the directors the effect is not material.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 July 2024

954,808

Additions

1,093,652

At 30 June 2025

2,048,460

DEPRECIATION

Charge for year

7,291

At 30 June 2025

7,291

NET BOOK VALUE

At 30 June 2025

2,041,169

At 30 June 2024

954,808

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2024

and 30 June 2025

3,267,000

NET BOOK VALUE

At 30 June 2025

3,267,000

At 30 June 2024

3,267,000

Aggregate capital and reserves at year end

Profit for the year

J. Watson & Sons Limited

England and Wales

Scrap metal merchants and recyclers

Ordinary

100%

£2,622,729

£878,417

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

788,678

81,619

Other debtors

324

324

789,002

81,943

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

48,070

26,850

Other creditors

1,243,017

194,337

1,291,087

221,187

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

33

Ordinary A

£1

66

66

33

Ordinary B

£1

66

66

33

Ordinary C

£1

66

66

198

198

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr S J Watson and Mr A M Watson, majority shareholders of the company.