S Jackson & Sons Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09290978 (England and Wales)

Unaudited Financial Statements for the Year Ended 5 April 2025

for

S Jackson & Sons Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A C Jackson

R A Jackson

REGISTERED OFFICE:

Holme Hall

Holme Lane

Bottesford

Scunthorpe

North Lincolnshire

DN16 3RE

REGISTERED NUMBER:

09290978 (England and Wales)

ACCOUNTANTS:

WOODGATES

Chartered Accountants

25 Woodgates Lane

North Ferriby

East Yorkshire

HU14 3JR

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

1,669,694

1,686,148

Investments

7

1,010,501

Investment property

8

1,180,000

3,860,195

3,876,649

CURRENT ASSETS

Debtors

9

4,627

4,459

Cash at bank

437,382

484,767

442,009

489,226

CREDITORS

Amounts falling due within one year

10

550,837

700,164

NET CURRENT LIABILITIES

(108,828

)

(210,938

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,751,367

3,665,711

PROVISIONS FOR LIABILITIES

155,000

NET ASSETS

3,596,367

3,510,711

CAPITAL AND RESERVES

Called up share capital

910,006

Fair value reserve

797,956

Retained earnings

1,888,405

1,802,749

SHAREHOLDERS' FUNDS

3,596,367

3,510,711

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

A C Jackson - Director

R A Jackson - Director

1.	STATUTORY INFORMATION

S Jackson & Sons 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.	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.

Preparation of consolidated financial statements

The financial statements contain information about S Jackson & Sons Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates

The directors revalue the Company's investment properties each year. The determination of the fair value of each property requires the use of estimates and assumptions in relation to factors such as future rental income and current market conditions.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Entitlements is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Land and buildings

-

2% on cost and not provided

Plant and machinery etc

-

5% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment properties are shown at the most recent fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Fair Value Reserve. Deferred taxation is provided on gains and is recognised in the Fair Value Reserve. No depreciation is provided on Investment Properties.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Unlisted investments

Unlisted investments are stated at cost less provision for impairment.

Other operating income

Other operating income includes:

Rents receivable from the occupation of properties. Rent receivable is recognised for the period to which it relates.

Feed in tariffs are recongonised for the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 6 April 2024

and 5 April 2025

600

AMORTISATION

At 6 April 2024

and 5 April 2025

600

NET BOOK VALUE

At 5 April 2025

-

At 5 April 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 6 April 2024

and 5 April 2025

1,868,252

168,172

2,036,424

DEPRECIATION

At 6 April 2024

249,957

100,319

350,276

Charge for year

8,734

7,720

16,454

At 5 April 2025

258,691

108,039

366,730

NET BOOK VALUE

At 5 April 2025

1,609,561

60,133

1,669,694

At 5 April 2024

1,618,295

67,853

1,686,148

7.	FIXED ASSET INVESTMENTS

Shares in

group

Unlisted

undertakings

investments

Totals

£

COST

At 6 April 2024

and 5 April 2025

910,001

100,500

1,010,501

NET BOOK VALUE

At 5 April 2025

910,001

100,500

1,010,501

At 5 April 2024

910,001

100,500

1,010,501

The Company owns 100% of the ordinary shares in the following:

S Jackson & Sons Limited

S Jackson & Sons (Holme) Unlimited

The aggregate capital and reserves at 5 April 2025 were as follows:

S Jackson & Sons Limited £310,454 (2024 £293,797)

S Jackson & Sons (Holme) Unlimited £1,416,894 (2024 £1,416,910)

8.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2024

and 5 April 2025

1,180,000

NET BOOK VALUE

At 5 April 2025

1,180,000

At 5 April 2024

1,180,000

Fair value at 5 April 2025 is represented by:

£

Valuation in 2020

952,956

Cost

227,044

1,180,000

If investment properties had not been revalued they would have been included at the following historical cost:

5.4.25

5.4.24

£

Cost

227,044

Investment properties were valued on an open market basis on 5 April 2025 by the Directors .

In accordance with FRS102A properties that meet the definition of Investment Properties are classified as such and stated at their open market value.

9.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

Other debtors

4,627

4,459

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

Amounts owed to group undertakings

514,102

527,634

Taxation and social security

32,684

15,245

Other creditors

4,051

157,285

550,837

700,164

Amounts owed to/by group undertakings are unsecured, interest free, have no fixed repayment date and are repayable on demand.