J. T. H. Construction Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04828748

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		154,277		113,707

			154,277		113,707
CURRENT ASSETS
Stocks		-		1,268
Debtors	5	355,242		19,916
Cash at bank and in hand		72,739		297,465

		427,981		318,649
Creditors: Amounts Falling Due Within One Year	6	(100,504 )		(27,395 )

NET CURRENT ASSETS (LIABILITIES)			327,477		291,254

TOTAL ASSETS LESS CURRENT LIABILITIES			481,754		404,961

Creditors: Amounts Falling Due After More Than One Year	7		(24,456 )		(29,971 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,902 )		(578 )

NET ASSETS			446,396		374,412

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			446,296		374,312

SHAREHOLDERS' FUNDS			446,396		374,412

Page 1

Page 2

J. T. H. Construction Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr James Holden

Director

05/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J. T. H. Construction Limited registered number 04828748 is a company limited by shares incorporated in England & Wales. The registered office is 50-54 Berry Lane, Longridge, Preston, PR3 3JP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.

2.3. Tangible Fixed Assets and Depreciation

No depreciation of the buildings used in the Company's trading activities has been provided, which is contrary to the Financial Reporting Standard used as the basis of these accounts which requires them to be stated at fair value. The Company adopts an ongoing policy of carrying out repairs necessary to properly maintain the buildings concerned and they thus have long useful lives and maintain their residual value. For those reasons, the Directors consider that depreciation and accumulated depreciation are immaterial in that they would not reasonably influence the decisions of a user of the accounts.

Other tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:

Freehold	0%
Motor Vehicles	25% Reducing Balance

2.4. Taxation

Taxation represents the sum of tax currently payable and deferred tax. The Company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantially enacted by the end of the reporting period.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

Page 3

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J. T. H. Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	1	1
Manufacturing	1	1

	3	3

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	110,667	15,401	126,068
Additions	-	41,783	41,783

As at 31 March 2025	110,667	57,184	167,851

Depreciation
As at 1 April 2024	-	12,361	12,361
Provided during the period	-	1,213	1,213

As at 31 March 2025	-	13,574	13,574

Net Book Value
As at 31 March 2025	110,667	43,610	154,277

As at 1 April 2024	110,667	3,040	113,707

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	94,350	11,649
Prepayments and accrued income	6,272	1,530
VAT	-	180
Other taxes and social security	-	5,061
Directors' loan accounts	4,620	1,496
Amounts owed by other participating interests	250,000	-

	355,242	19,916

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J. T. H. Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	45,015	8,352
Bank loans and overdrafts	5,522	5,403
Corporation tax	23,647	6,281
Other taxes and social security	2,566	-
VAT	18,217	-
Net wages	2,819	4,730
Accruals and deferred income	2,718	2,629

	100,504	27,395

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	24,456	29,971

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr James Holden	1,496	41,124	38,000	-	4,620

The above loan is unsecured, interest free and repayable on demand.

9. Related Party Transactions

Holden Group Management Limited

JTH Construction Limited loaned Holden Group Management Limited, a company of which John Holden is a Director, £250,000 during the year. The amount owing in this respect at 31 March 2025 amounted to £250,000 (2024-nil). This was the maximum amount outstanding during the year (2024-nil) and interest amounting to £1,531 (2024-nil) was received thereon during the year.

J & J Holden Homes Limited

Directors John Holden and James Holden are also Directors of J & J Holden Homes Limited.

This Company carried out construction work and provided marketing services for J & J Holden Homes Limited during the year amounting to £82,308 (2024: £86,360) of which £5,020 (2024: £5,755) was outstanding at 31st March 2025. Profits on joint venture property development projects undertaken with J & J Holden Homes Limited were received by this Company for the year amounting to £24,828 (2024: £2,000) and the amount outstanding at 31st March 2025 was £24,828 (2024: £0).

J & M.B. Holden

This company carried out construction work for J & M.B. Holden, parents of Director James Thomas Holden, during the year amounting to £9,307 (2024: £17,889) of which £0 (2024: £5,894) was outstanding at 31st March 2025.