Company registration number 08397905 (England and Wales)
J & L A HAIMES LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
J & L A HAIMES LTD.
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
J & L A HAIMES LTD.
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
84,235
99,826
Investment property
3
70,100
70,100
154,335
169,926
Current assets
Stocks
165,890
19,124
Debtors
5
34,958
24,923
Cash at bank and in hand
357,818
353,498
558,666
397,545
Creditors: amounts falling due within one year
6
(143,938)
(73,602)
Net current assets
414,728
323,943
Total assets less current liabilities
569,063
493,869
Provisions for liabilities
(22,439)
(25,808)
Net assets
546,624
468,061
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
546,524
467,961
Total equity
546,624
468,061
J & L A HAIMES LTD.
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 25 March 2026
Mr J W Haimes
Director
Company registration number 08397905 (England and Wales)
J & L A HAIMES LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

J & L A Haimes Ltd. is a private company limited by shares incorporated in England and Wales. The registered office is The Summit, Woodwater Park, Pynes Hill, Exeter, United Kingdom, EX2 5WS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for goods and services net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
10% straight line
Plant and machinery
20% reducing balance
Tractors
20% reducing balance
Motor vehicles
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

The fair value of the investment property has been arrived at based on an assessment undertaken by the director at the period end. The valuation was made on a replacement cost basis.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

J & L A HAIMES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Stocks

Stock is measured at the lower of cost and net realisable value. Where animals have been home-reared and not purchased and actual cost cannot be identified, deemed cost has been used in accordance with HMRC guidance IR 232.

1.7
Taxation

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

Current tax

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

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
70,100

The fair value of the investment property has been arrived at based on an assessment undertaken by the director at the period end. The valuation was made on a replacement cost basis.

J & L A HAIMES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
4
Tangible fixed assets
Leasehold properties
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024
16,808
197,248
214,056
Additions
-
0
695
695
At 30 September 2025
16,808
197,943
214,751
Depreciation and impairment
At 1 October 2024
2,215
112,014
114,229
Depreciation charged in the year
1,680
14,607
16,287
At 30 September 2025
3,895
126,621
130,516
Carrying amount
At 30 September 2025
12,913
71,322
84,235
At 30 September 2024
14,592
85,234
99,826
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
20,542
20,540
Other debtors
14,416
4,383
34,958
24,923
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
11,099
5,587
Other taxation and social security
27,047
31,540
Other creditors
105,792
36,475
143,938
73,602
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