Registration number: 11556910

JHHW Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 6

JHHW Limited

(Registration number: 11556910)
Abridged Balance Sheet as at 5 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	37,439	44,935
Investment property	5	985,835	985,835
Other financial assets	6	844,728	866,052
		1,868,002	1,896,822
Current assets
Debtors		4,203	3,350
Cash at bank and in hand		34,558	85,876
		38,761	89,226
Creditors: Amounts falling due within one year		(1,633,182)	(1,705,311)
Net current liabilities		(1,594,421)	(1,616,085)
Total assets less current liabilities		273,581	280,737
Provisions for liabilities		(5,278)	(19,459)
Net assets		268,303	261,278
Capital and reserves
Called up share capital		200	200
Other reserves		-	24,677
Profit and loss account		268,103	236,401
Total equity		268,303	261,278

JHHW Limited

(Registration number: 11556910)
Abridged Balance Sheet as at 5 April 2025

For the financial year ending 5 April 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 of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:
 

Mr J Christie

Director

Mrs H B Christie

Director

JHHW Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 5 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 23 December 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

Tax

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

The current 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 taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

JHHW Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 5 April 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicle	25% Reducing balance
Plant and Machinery	25% Reducing balance

Investment property

Investment property is carried at fair value. Gains are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in other comprehensive income. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

JHHW Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 5 April 2025

4	Tangible assets

	Total £
Cost or valuation
At 6 April 2024	66,880
Additions	4,984
At 5 April 2025	71,864
Depreciation
At 6 April 2024	21,945
Charge for the year	12,480
At 5 April 2025	34,425
Carrying amount
At 5 April 2025	37,439
At 5 April 2024	44,935

5	Investment properties

	2025 £
At 6 April 2024	985,835
At 5 April 2025	985,835

No fair value adjustment has been made due to the fact that the property is a bespoke commercial building and that the amount of the fair value adjustment may not justify the time and cost of obtaining a valuation.