| HJS & Son Holdings Ltd |
| Registered number: |
13585047 |
| Balance Sheet |
| as at 31 January 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
4,473 |
|
|
5,263 |
| Investments |
4 |
|
|
583,966 |
|
|
583,966 |
|
|
|
|
588,439 |
|
|
589,229 |
|
| Current assets |
| Debtors |
5 |
|
333,477 |
|
|
90,766 |
| Cash at bank and in hand |
|
|
9,653 |
|
|
32,861 |
|
|
|
343,130 |
|
|
123,627 |
|
| Creditors: amounts falling due within one year |
6 |
|
(250,008) |
|
|
(246,096) |
|
| Net current assets/(liabilities) |
|
|
|
93,122 |
|
|
(122,469) |
|
| Net assets |
|
|
|
681,561 |
|
|
466,760 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
681,560 |
|
|
466,759 |
|
| Shareholders' funds |
|
|
|
681,561 |
|
|
466,760 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| H Skivington |
| Director |
| Approved by the board on 23 April 2026 |
|
| HJS & Son Holdings Ltd |
| Notes to the Accounts |
| for the year ended 31 January 2026 |
|
|
| 1 |
Accounting policies |
|
|
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). |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 February 2025 |
5,778 |
|
At 31 January 2026 |
5,778 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 February 2025 |
515 |
|
Charge for the year |
790 |
|
At 31 January 2026 |
1,305 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 January 2026 |
4,473 |
|
At 31 January 2025 |
5,263 |
|
|
| 4 |
Investments |
|
| Other |
| investments |
| £ |
|
Cost |
|
At 1 February 2025 |
583,966 |
|
Additions |
- |
|
|
At 31 January 2026 |
583,966 |
|
|
| 5 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
100,000 |
|
- |
|
Other debtors |
233,477 |
|
90,766 |
|
|
|
|
|
|
333,477 |
|
90,766 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
137 |
|
117 |
|
Taxation and social security costs |
5,354 |
|
1,462 |
|
Other creditors |
244,517 |
|
244,517 |
|
|
|
|
|
|
250,008 |
|
246,096 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Loans to directors |
|
Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
|
H Skivington |
|
Directors loan |
99 |
|
- |
|
- |
|
99 |
|
|
|
99 |
|
- |
|
- |
|
99 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Related party transactions |
|
|
JTL Scaffolding Ltd, who is owned by HJS & Son Holdings Ltd voted a dividend of £200,000 during the year. £100,000 was paid and the balance as at 31 January 2026 is £100,000 owed to HJS & Son Hodlings Ltd. The loan is interest free and repayable on demand. |
|
|
During the year JTL Special Projects Ltd, a company who is ultimately under the same control, was repaid nothing during the year. The amount of £244,418 is owed as at 31 January 2026. The loan is interest free and repayable upon demand. |
|
|
| 9 |
Controlling party |
|
|
The company is controlled by its director. |
|
|
| 10 |
Other information |
|
|
HJS & Son Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
4 High Street |
|
Stanley |
|
Co Durham |
|
DH9 0DQ |