JPS Howard & Sons Ltd

JPS Howard & Sons Ltd
Director's Report
For the year ended 31 May 2025

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 May 2025.

Principal activities

Principal activity of the company during the financial year was of road haulage.

Director

The director who served the company throughout the year was as follows:

J J R Howard

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

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J J R Howard
Director

Date approved: 08 April 2026

JPS Howard & Sons Ltd Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Booksure Accounting Limited 31 May 2025 .................................................... Booksure Accounting Limited 144A High Street Rayleigh Essex SS6 7BU 08 April 2026 3

JPS Howard & Sons Ltd
Accountants' Report
For the year ended 31 May 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Booksure Accounting Limited
31 May 2025

....................................................
Booksure Accounting Limited
144A High Street
Rayleigh
Essex
SS6 7BU
08 April 2026

JPS Howard & Sons Ltd
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	0	2,000
Tangible fixed assets	4	137,135	161,581
		137,135	163,581
Current assets
Debtors	5	62,516	36,426
Cash at bank and in hand		3,230	4
		65,746	36,430
Creditors: amount falling due within one year	6	(112,334)	(57,928)
Net current assets		(46,588)	(21,498)

Total assets less current liabilities		90,547	142,083
Creditors: amount falling due after more than one year	7	(53,388)	(91,907)
Net assets		37,159	50,176

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		37,059	50,076
Shareholders' funds		37,159	50,176

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 08 April 2026 and were signed by:

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J J R Howard
Director

JPS Howard & Sons Ltd
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

JPS Howard & Sons Ltd is a private company, limited by shares, registered in England and Wales, registration number 08056570, registration address 144A High Street, Rayleigh, Essex, SS6 7BU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

20% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 June 2024	20,000	20,000
Additions	-	-
Disposals	-	-
At 31 May 2025	20,000	20,000
Amortisation
At 01 June 2024	18,000	18,000
Charge for year	2,000	2,000
On disposals	-	-
At 31 May 2025	20,000	20,000
Net book values
At 31 May 2025	-	-
At 31 May 2024	2,000	2,000

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 June 2024	281,835	281,835
Additions	12,000	12,000
Disposals	-	-
At 31 May 2025	293,835	293,835
Depreciation
At 01 June 2024	120,254	120,254
Charge for year	36,446	36,446
On disposals	-	-
At 31 May 2025	156,700	156,700
Net book values
Closing balance as at 31 May 2025	137,135	137,135
Opening balance as at 01 June 2024	161,581	161,581

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	62,516	34,670
Directors' Current Accounts	0	1,756
	62,516	36,426

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	15,055	3,046
Bank Loans & Overdrafts	10,081	5,936
Corporation Tax	24,318	8,469
PAYE & Social Security	189	0
Accrued Expenses	59,702	25,660
VAT	2,989	14,817
	112,334	57,928

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	12,800	22,193
Obligations Under HP/Financial Leases	40,588	69,714
	53,388	91,907

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Registered Number: 08056570
England and Wales
JPS HOWARD & SONS LTD

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025