JBY Holdings Limited Accounts






JBY Holdings Limited

	Company No. 10250142
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was acting as a holding company to a trading group.




Directors

The Directors who served at any time during the year were as follows:


James Brearley

William Yerkess






































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

James Brearley
Director
14 November 2025

at	31 March 2025
Company No.		10250142	Notes	2025	2024
				£	£
Fixed assets



	Investments		4	51,036	47,997
				51,036	47,997
Current assets

	Debtors		5	127,994	130,748

	Cash at bank and in hand			161,592	223,013
				289,586	353,761
Creditors: Amount falling due within one year			6	(62,719)	(171,964)
Net current assets				226,867	181,797
Total assets less current liabilities				277,903	229,794




Net assets				277,903	229,794

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		8	277,803	229,694

Total equity				277,903	229,794



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 14 November 2025 and signed on its behalf by:
James Brearley
Director
14 November 2025

for the year ended 31 March 2025

General information

JBY Holdings Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10250142

Its registered office is:

The Granary

North Drive

Wartnaby

Melton Mowbray

LE14 3HY

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The financial statements have been prepared on the going concern basis. The directors are not aware of any material threats to the ability of the company to continue to trade for the foreseeable future.

Accounting policies

Turnover

Turnover is the fair value of rent receivable for the period.

Turnover represents the fair value of the consideration receivable in respect of services provided during the year. Where the outcome of a transaction can be estimated reliably, revenue associated with the transaction is recognised in the income statement by reference to the stage of completion at the year end.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on 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. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. 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 substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Group accounts

The company is a parent undertaking subject to the small companies regime The company and its
subsidiary undertaking comprise a small group. The company has therefor taken advantage of the option provided by Section 398 of the Companies Act 2006 not to prepare group accounts. The financial statements therefor present information in respect of the company as an individual entity.

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables and cash and bank balances, are recognised and carried forward at transaction price. Financial assets are derecognised when:

(a) The contractual rights to the cash flows from the asset expire or are settled;

(b) Substantially all the risks and rewards of the ownership of the asset are transferred to another party; or

(c) Control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, and loans from third parties are initially recognised and carried forward at transaction price.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

The company has only financial assets and financial liabilities of a kind that qualify as a basic financial instruments. Basic financial instruments are recognised initially at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest rate method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Investments
			Investment in Subsidiaries	Other investments	Total
			£	£	£
		Cost or valuation
		At 1 April 2024	45,727	2,270	47,997
		Additions	-	3,039	3,039


		At 31 March 2025	45,727	5,309	51,036
		Provisions/Impairment





		Net book values
		At 31 March 2025	45,727	5,309	51,036
		At 31 March 2024	45,727	2,270	47,997

5	Debtors
			2025	2024
			£	£
		Trade debtors	-	46,034




		Loans to directors	99,614	78,000
		Other debtors	26,130	4,464
		Prepayments and accrued income	2,250	2,250
			127,994	130,748

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£





		Amounts owed to group undertakings	59,614	166,000
		Taxes and social security	2,854	5,714


		Accruals and deferred income	251	250
			62,719	171,964

Share Capital

Share capital consists of 100 Ordinary Shares of £1 each whch are fully paid up

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Related party transactions
	During the year, the following loans to directors subsisted
	The details are as follows:


		2025	2024
	J Brearley	£	£
	Balance at 1 April 2024	5,000	1,900
	Amounts advanced	52,299	5,000
	Amounts repaid	-	(1,900)
	Balance at 31 March 2025	57,299	5,000

	W Yerkess
	Balance at 1 April 2024	73,000	-
	Amounts advanced	6,315	73,000
	Amounts repaid	(37,000)	-
	Balance at 31 March 2025	42,315	73,000


	The above balances are unsecured, bear interest at 2.25% and are repayable upon demand.




	C Yerkess
	Balance at 1 April 2024	-	-
	Amounts advanced	10,000	-
	Amounts repaid	(10,000)	-

	Balance at 31 March 2025	-	-

	N Brearley
	Balance at 1 April 2024	4,000	-
	Amounts advanced	10,000	4,000
	Amounts repaid	(4,000)	-
	Balance at 31 March 2025	10,000	-
	These balances are free of interest, unsecured and repayable upon demand.


	Transactions with subsidiary undertaking
	At 31 March 2025 a balance of £59,614 (£166,000) was due by the company, to the company's subsidiary undertaking.
	The balance is unsecured, free of interest and is repayable upon demand.

10	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	136,000	134,000

			136,000	134,000

		Dividends by type:

		Equity dividends	136,000	134,000
			136,000	134,000