JH BUSINESS WISE LIMITED


Director	SIDNEY, Marc Anton


Registered Address	Unit 1 Waterside
	Chesham
	HP5 1PE


Registered Number	05185788 (England and Wales)

Balance Sheet as at
26 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		27,154		34,422
			27,154		34,422
Current assets
Cash at bank and on hand		7,697		10,350
		7,697		10,350
Creditors amounts falling due within one year	4	(9,421)		(3,024)
Net current assets (liabilities)			(1,724)		7,326
Total assets less current liabilities			25,430		41,748
Creditors amounts falling due after one year	5		(15,320)		(29,129)
Net assets			10,110		12,619
Capital and reserves
Called up share capital			55,100		55,100
Profit and loss account			(44,990)		(42,481)
Shareholders' funds			10,110		12,619

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 14 April 2026, and are signed on its behalf by:

SIDNEY, Marc Anton
Director
Registered Company No. 05185788

JH BUSINESS WISE LIMITED

Notes to the Financial Statements
for the year ended 26 June 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
	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.

	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:


		Reducing balance (%)
	Vehicles	25
	Office Equipment	25

	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 27 June 24	74,409	2,921	77,330
At 26 June 25	74,409	2,921	77,330
Depreciation and impairment
At 27 June 24	40,835	2,073	42,908
Charge for year	7,056	212	7,268
At 26 June 25	47,891	2,285	50,176
Net book value
At 26 June 25	26,518	636	27,154
At 26 June 24	33,574	848	34,422

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	6,807	-
Taxation and social security	540	1,154
Accrued liabilities and deferred income	2,074	1,870
Total	9,421	3,024


	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.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	15,320	29,129
Total	15,320	29,129