Cameron Jones Hussell & Howe Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08007498

Cameron Jones Hussell & Howe Limited

Filleted Unaudited Financial Statements

For the year ended

31 August 2025

Cameron Jones Hussell & Howe Limited

Financial Statements

Year ended 31 August 2025

Contents	Page

Accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

Cameron Jones Hussell & Howe Limited

Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements

Year ended 31 August 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 August 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

CLAY SHAW THOMAS LTD

2 Oldfield Road Bocam Park Bridgend CF35 5LJ

29 May 2026

Cameron Jones Hussell & Howe Limited

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		23,070	25,850

Current assets

Debtors	7	1,238,106	910,233
Cash at bank and in hand		96,259	96,237
		------------	------------
		1,334,365	1,006,470

Creditors: amounts falling due within one year	8	932,404		525,988
		------------		------------
Net current assets			401,961	480,482
			---------	---------
Total assets less current liabilities			425,031	506,332

Provisions

Taxation including deferred tax	5,621	6,284
	---------	---------
Net assets	419,410	500,048
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	419,310	499,948
	---------	---------
Shareholders funds	419,410	500,048
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Cameron Jones Hussell & Howe Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 29 May 2026 , and are signed on behalf of the board by:

Mr R S Howe

Director

Company registration number: 08007498

Cameron Jones Hussell & Howe Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1-3 Grove Place, Port Talbot, SA13 1HX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss represents amounts invoiced during the period for legal work performed in line with the principal activity, exclusive of Value Added Tax. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Furniture & equipment	-	25% reducing balance

Impairment of fixed assets

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 44 (2024: 45 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 September 2024 and 31 August 2025	510,000
	---------
Amortisation
At 1 September 2024 and 31 August 2025	510,000
	---------
Carrying amount
At 31 August 2025	–
	---------
At 31 August 2024	–
	---------

6. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 September 2024	69,354	69,354
Additions	4,635	4,635
	--------	--------
At 31 August 2025	73,989	73,989
	--------	--------
Depreciation
At 1 September 2024	43,504	43,504
Charge for the year	7,415	7,415
	--------	--------
At 31 August 2025	50,919	50,919
	--------	--------
Carrying amount
At 31 August 2025	23,070	23,070
	--------	--------
At 31 August 2024	25,850	25,850
	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	189,510	176,411
Other debtors	1,048,596	733,822
	------------	---------
	1,238,106	910,233
	------------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	133,098	117,873
Social security and other taxes	229,603	166,048
Other creditors	569,703	242,067
	---------	---------
	932,404	525,988
	---------	---------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	1,700	10,958
Later than 1 year and not later than 5 years	–	1,700
	-------	--------
	1,700	12,658
	-------	--------

10. Related party transactions

Cameron Jones Hussell & Howe Limited is a 100% subsidiary of CJHH (Holdings) Limited and as such, has taken advantage of the exemption stated in FRS 102 whereby disclosure need not be given of transactions entered into between two or more members of the same group, provided that any subsidiary which is party to the transaction is wholly owned by such member. During the year rent of £8,750 (2024: £8,750) was paid to one of the directors Mr J G Hussell.