REGISTERED NUMBER: 06856445

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

JOHN BRAY HASTINGS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Miss O Rowse

REGISTERED OFFICE:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

REGISTERED NUMBER:

06856445

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,688

7,281

4,688

7,281

CURRENT ASSETS

Stocks

8,535

-

Debtors

6

57,999

36,005

Cash at bank

108,923

33,638

175,457

69,643

CREDITORS

Amounts falling due within one year

7

155,405

70,213

NET CURRENT ASSETS/(LIABILITIES)

20,052

(570

)

TOTAL ASSETS LESS CURRENT LIABILITIES

24,740

6,711

PROVISIONS FOR LIABILITIES

8

1,242

-

NET ASSETS

23,498

6,711

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

23,398

6,611

SHAREHOLDERS' FUNDS

23,498

6,711

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 28 November 2025 and were signed by:

Miss O Rowse - Director

1.	STATUTORY INFORMATION

John Bray Hastings Limited is a private company, limited by shares , registered in Not specified/Other. 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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

TANGIBLE FIXED ASSETS

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

Short leasehold

-

Straight line over 15 years

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

Cost

At 1 April 2024

and 31 March 2025

24,499

10,000

34,499

Amortisation

At 1 April 2024

and 31 March 2025

24,499

10,000

34,499

Net book value

At 31 March 2025

-

-

-

At 31 March 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 April 2024

and 31 March 2025

1,872

23,287

5,395

4,432

34,986

Depreciation

At 1 April 2024

1,872

20,533

3,688

1,612

27,705

Charge for year

-

688

427

1,478

2,593

At 31 March 2025

1,872

21,221

4,115

3,090

30,298

Net book value

At 31 March 2025

-

2,066

1,280

1,342

4,688

At 31 March 2024

-

2,754

1,707

2,820

7,281

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

22,999

1,005

Amounts falling due after more than one year:

Amounts owed by group undertakings

35,000

35,000

Aggregate amounts

57,999

36,005

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,976

7,893

Amounts owed to associates

103,037

-

Taxation and social security

9,691

23,049

Other creditors

32,701

39,271

155,405

70,213

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,242

-

Deferred

tax

£

Provided during year

1,242

Balance at 31 March 2025

1,242

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100