J.H & D NEWSAGENTS LIMITED


Directors	PATEL, Jasumati Jayanand
	PATEL, Rakhee


Company Secretary	PATEL, Rakhee


Registered Address	89 Fleetgate
	Barton-Upon-Humber
	DN18 5QD


Registered Number	04755381 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		5,417		7,997
Tangible assets	4		214,364		205,469
			219,781		213,466
Current assets
Stocks	5	81,581		86,557
Debtors	6	24,664		28,905
Cash at bank and on hand		13,925		1,724
		120,170		117,186
Creditors amounts falling due within one year	7	(378,873)		(87,871)
Net current assets (liabilities)			(258,703)		29,315
Total assets less current liabilities			(38,922)		242,781
Creditors amounts falling due after one year	8		(12,500)		(220,236)
Net assets			(51,422)		22,545
Capital and reserves
Called up share capital			100		100
Profit and loss account			(51,522)		22,445
Shareholders' funds			(51,422)		22,545

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 December 2025, and are signed on its behalf by:

PATEL, Rakhee
Director
Registered Company No. 04755381

J.H & D NEWSAGENTS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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. Patents and licences are being amortised evenly over their estimated useful life of ten years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		10

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	48,200	48,200
At 31 March 25	48,200	48,200
Amortisation and impairment
At 01 April 24	40,203	40,203
Charge for year	2,580	2,580
At 31 March 25	42,783	42,783
Net book value
At 31 March 25	5,417	5,417
At 31 March 24	7,997	7,997

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Total
	£	£	£
Cost or valuation
At 01 April 24	249,144	168,779	417,923
Additions	-	62,536	62,536
Disposals	-	(74,773)	(74,773)
At 31 March 25	249,144	156,542	405,686
Depreciation and impairment
At 01 April 24	104,260	108,194	212,454
Charge for year	12,457	10,157	22,614
On disposals	-	(43,746)	(43,746)
At 31 March 25	116,717	74,605	191,322
Net book value
At 31 March 25	132,427	81,937	214,364
At 31 March 24	144,884	60,585	205,469

5.	Stocks

	2025	2024
	£	£
Other stocks	81,581	86,557
Total	81,581	86,557

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	22,130	26,562
Other debtors	-	2,343
Prepayments and accrued income	2,534	-
Total	24,664	28,905

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	47,243	55,684
Taxation and social security	27,252	24,381
Other creditors	300,179	3,605
Accrued liabilities and deferred income	4,199	4,201
Total	378,873	87,871


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	12,500	220,236
Total	12,500	220,236

9.	Directors advances, credits and guarantees
	As at year end, the director current account shows Credit balance of £292,830 {2024 : £84 (Credit Balance)} relates to the directors Mr J Patel, Mrs J J Patel and Mrs R Patel.