ACCOUNTS - Final Accounts preparation

Company registration number: 06066099

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 JANUARY 2025

	JOHN HUNTLEY HOLDINGS LIMITED


JOHN HUNTLEY HOLDINGS LIMITED

COMPANY INFORMATION

Directors	J A Huntley
	J P Huntley


Company secretary	J A Huntley


Registered number	06066099


Registered office	12 Greenway Lane
	Buriton
	Petersfield
	Hampshire
	GU31 5SX


Accountants	Menzies LLP
	Chartered Accountants
	3000a Parkway
	Whiteley
	Hampshire
	PO15 7FX


JOHN HUNTLEY HOLDINGS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


JOHN HUNTLEY HOLDINGS LIMITED REGISTERED NUMBER:06066099

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		100		100
Investment property	5		700,000		650,000
			700,100		650,100
Current assets
Debtors: amounts falling due within one year	6	964,760		716,031
Cash at bank and in hand		2,663		722
		967,423		716,753
Creditors: amounts falling due within one year	7	(2,007)		(2,007)
Net current assets			965,416		714,746
Total assets less current liabilities			1,665,516		1,364,846
Provisions for liabilities
Deferred tax		(55,082)		(42,582)
			(55,082)		(42,582)
Net assets			1,610,434		1,322,264

Page 1


JOHN HUNTLEY HOLDINGS LIMITED REGISTERED NUMBER:06066099

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JANUARY 2025

		2025		2024
		£		£

Capital and reserves
Called up share capital	200	200
Profit and loss account	1,610,234	1,322,064
	1,610,434	1,322,264

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J P Huntley

Director

Date: 31 October 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2


JOHN HUNTLEY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1.	General information

John Huntley Holdings Limited is a private company limited by shares registered in England and wales. The company's registered office is disclosed on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3


JOHN HUNTLEY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Investment Property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4


JOHN HUNTLEY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 February 2024	100
	At 31 January 2025	100

5.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 February 2024	650,000
	Surplus on revaluation	50,000
	At 31 January 2025	700,000

The 2025 valuations were made by the directors, on an open market value for existing use basis.

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	949,803	696,323
Prepayments and accrued income	14,957	19,708
	964,760	716,031

Page 5


JOHN HUNTLEY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	7	7
Accruals and deferred income	2,000	2,000
	2,007	2,007

Page 6