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Company Registration No. 03474342 (England and Wales)
NHJ Limited Unaudited accounts for the year ended 30 November 2025
NHJ Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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NHJ Limited Company Information for the year ended 30 November 2025
Directors
Mr N.J.A Howard-Jones C N Howard-Jones
Secretary
Mrs N.C.Howard-Jones
Company Number
03474342 (England and Wales)
Registered Office
School Master's House 39 College Street Petersfield Hampshire GU31 4AG
Accountants
Newnham & Son Ltd School Master's House 39 College Street Petersfield Hampshire GU31 4AG
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NHJ Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
488,819
488,819
Investments
5
3,083,681
2,680,643
3,572,500
3,169,462
Current assets
Debtors
6
40,000
55,000
Cash at bank and in hand
703,725
424,689
743,725
479,689
Creditors: amounts falling due within one year
7
(536,648)
3,635
Net current assets
207,077
483,324
Total assets less current liabilities
3,779,577
3,652,786
Provisions for liabilities
Deferred tax
(153,202)
(52,886)
Net assets
3,626,375
3,599,900
Capital and reserves
Called up share capital
100
100
Profit and loss account
3,626,275
3,599,800
Shareholders' funds
3,626,375
3,599,900
For the year ending 30 November 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by
Mr N.J.A Howard-Jones Director Company Registration No. 03474342
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NHJ Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
NHJ Limited is a private company, limited by shares, registered in England and Wales, registration number 03474342. The registered office is School Master's House, 39 College Street, Petersfield, Hampshire, GU31 4AG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover from the rendering of services is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Investments
Investments in listed shares are included at fair value. Changes in fair value are included in the profit and loss account. Other Investments are included at cost less any provision for impairments. The investments held by the company are now intended for ongoing use in the company and have been reclassified as Fixed Assets in these financial statements accordingly. The comparatives have been restated. There is no impact on the Profit & Loss reserves, or results for the previously year.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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NHJ Limited Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
488,819
6,984
495,803
At 30 November 2025
488,819
6,984
495,803
Depreciation
At 1 December 2024
-
6,984
6,984
At 30 November 2025
-
6,984
6,984
Net book value
At 30 November 2025
488,819
-
488,819
At 30 November 2024
488,819
-
488,819
5
Investments
Subsidiary undertakings
Other investments
Total
£
£
£
Valuation at 1 December 2024
1
2,680,642
2,680,643
Additions
3,500
298,500
302,000
Fair value adjustments
-
139,534
139,534
Disposals
-
(38,496)
(38,496)
Valuation at 30 November 2025
3,501
3,080,180
3,083,681
Other investments includes listed investments which have a fair value of £1,957,532 (2020 - £1,717,882).
6
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Amounts due from group undertakings etc.
40,000
55,000
7
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
515,000
-
Taxes and social security
20,210
-
Loans from directors
(782)
(5,855)
Accruals
2,220
2,220
536,648
(3,635)
8
Transactions with related parties
During the year the company charged management fees of £100,000 (2024 - £100,000) to its subsidiary.
9
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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