REGISTERED NUMBER: 04061258 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

J H Marketing (Africa 2000) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A J Whatley

P W Whatley

SECRETARY:

P W Whatley

REGISTERED OFFICE:

Pippins Cherry Drive

Forty Green

Beaconsfield

HP9 1XP

REGISTERED NUMBER:

04061258 (England and Wales)

ACCOUNTANTS:

Friends.Tax LLP

Pippins

Cherry Drive

Forty Green

Beaconsfield

Buckinghamshire

HP9 1XP

FIXED ASSETS

Tangible assets

4

15,967

17,221

CURRENT ASSETS

Stocks

144,958

-

Debtors

5

353,901

354,339

Cash at bank

85,616

79,909

584,475

434,248

CREDITORS

Amounts falling due within one year

6

503,625

347,896

NET CURRENT ASSETS

80,850

86,352

TOTAL ASSETS LESS CURRENT LIABILITIES

96,817

103,573

CREDITORS

Amounts falling due after more than one year

7

-

13,005

NET ASSETS

96,817

90,568

CAPITAL AND RESERVES

Called up share capital

51,000

51,000

Retained earnings

45,817

39,568

96,817

90,568

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

Mrs A J Whatley - Director

1.	STATUTORY INFORMATION

J H Marketing (Africa 2000) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover 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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any other financial instruments as covered by Section 12 of FRS102.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

14,834

60,957

75,791

Additions

-

5,904

5,904

At 31 August 2025

14,834

66,861

81,695

DEPRECIATION

At 1 September 2024

5,934

52,636

58,570

Charge for year

1,483

5,675

7,158

At 31 August 2025

7,417

58,311

65,728

NET BOOK VALUE

At 31 August 2025

7,417

8,550

15,967

At 31 August 2024

8,900

8,321

17,221

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

337,836

338,154

Other debtors

16,065

16,185

353,901

354,339

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

438,061

291,826

Taxation and social security

11,017

15,059

Other creditors

54,547

41,011

503,625

347,896

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

-

13,005