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J.Horner Holdings Ltd

Registered Number
12757249
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

J.Horner Holdings Ltd
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | Dr J Horner

Registered Address | Unit 4 Morrisons Supermarket Coventry Road
| Sheldon
| Birmingham
| B26 3PD

Registered Number | 12757249 (England and Wales)

J.Horner Holdings Ltd
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 453,816 |  |  |  | 36,986
|  |  |  | 453,816 |  |  |  | 36,986
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 43,385 |  |  |  | 51,194 |  |
Debtors | 5 | 57,028 |  |  |  | 20,859 |  |
Cash at bank and on hand |  | 108,096 |  |  |  | 385,865 |  |
|  | 208,509 |  |  |  | 457,918 |  |
Creditors amounts falling due within one year | 6 | (160,526) |  |  |  | (223,793) |  |
Net current assets (liabilities) |  |  |  | 47,983 |  |  |  | 234,125
Total assets less current liabilities |  |  |  | 501,799 |  |  |  | 271,111
Creditors amounts falling due after one year | 7 |  |  | (361,863) |  |  |  | (163,239)
Net assets |  |  |  | 139,936 |  |  |  | 107,872
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 139,935 |  |  |  | 107,871
Shareholders' funds |  |  |  | 139,936 |  |  |  | 107,872

- 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 Director acknowledges 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 Director on 10 April 2026, and are signed on its behalf by:
Dr J Horner Director Registered Company No. 12757249

J.Horner Holdings Ltd
Notes to the Financial Statements
for the year ended 31 July 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.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| 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.

| 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: Plant and Machinery - 5 years straight line Fixtures and Fittings - 5 and 10 years straight line Office Equipment - 3 years straight line

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 21 |  | 16

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 55,301 |  | 5,657 |  | 13,617 |  | 74,575
| Additions | 71,296 |  | 380,820 |  | 1,327 |  | 453,443
| At 31 July 25 | 126,597 |  | 386,477 |  | 14,944 |  | 528,018
| Depreciation and impairment
| At 01 August 24 | 24,690 |  | 3,575 |  | 9,324 |  | 37,589
| Charge for year | 16,582 |  | 17,664 |  | 2,367 |  | 36,613
| At 31 July 25 | 41,272 |  | 21,239 |  | 11,691 |  | 74,202
| Net book value
| At 31 July 25 | 85,325 |  | 365,238 |  | 3,253 |  | 453,816
| At 31 July 24 | 30,611 |  | 2,082 |  | 4,293 |  | 36,986

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 43,385 |  | 51,194
| Total | 43,385 |  | 51,194

5. | Debtors: amounts due after one year
--- | ---
| Included in debtors is £22,395 owed from Horner Pet Rehab & Wellness Centre Ltd which due over one year.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 27,769 |  | 41,533
| Bank borrowings and overdrafts | 68,052 |  | -
| Taxation and social security | 38,700 |  | 51,636
| Finance lease and HP contracts | 7,459 |  | -
| Other creditors | 13,550 |  | 47,857
| Accrued liabilities and deferred income | 4,996 |  | 82,767
| Total | 160,526 |  | 223,793

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 273,476 |  | -
| Other creditors | 88,387 |  | 163,239
| Total | 361,863 |  | 163,239

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 52,215 |  | -