Company registration number 04357645 (England and Wales)
JIM DAVIES HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 1 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
JIM DAVIES HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
JIM DAVIES HOLDINGS LIMITED
BALANCE SHEET
AS AT
1 JANUARY 2026
01 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
4
2,500,100
2,500,100
Current assets
Debtors
6
416,573
800,000
Investments
7
2,646,206
2,487,660
Cash at bank and in hand
1,428,848
1,703,382
4,491,627
4,991,042
Creditors: amounts falling due within one year
8
(86,772)
(973,667)
Net current assets
4,404,855
4,017,375
Total assets less current liabilities
6,904,955
6,517,475
Provisions for liabilities
(155,752)
(115,630)
Net assets
6,749,203
6,401,845
Capital and reserves
Called up share capital
9
102
102
Profit and loss reserves
6,749,101
6,401,743
Total equity
6,749,203
6,401,845

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 June 2026 and are signed on its behalf by:
Mr D J Davies
Director
Company registration number 04357645 (England and Wales)
JIM DAVIES HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 1 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Jim Davies Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ty Gwyn, Banalog Terrace, Hollybush, Blackwood, Gwent, United Kingdom, NP12 0SG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

At true the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

JIM DAVIES HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 1 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6

Investments

Current asset investments are initially measured at transaction price excluding transaction costs. Listed current asset investments are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
3
Dividends
2026
2025
£
£
Interim paid
1,100,000
500,000
4
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
2,500,100
2,500,100
5
Subsidiaries

Details of the company's subsidiaries at 1 January 2026 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Jim Davies Civil Engineering Limited
England and Wales
Ordinary
100.00
JIM DAVIES HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 1 JANUARY 2026
5
Subsidiaries
(Continued)
- 4 -
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Jim Davies Civil Engineering Limited
5,947,141
1,529,874
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
416,573
-
0
Other debtors
-
0
800,000
416,573
800,000

Included in other debtors last year was a loan made to an unrelated party that has since been fully repaid.

7
Current asset investments
2026
2025
£
£
Investment bonds
2,646,206
2,487,660
8
Creditors: amounts falling due within one year
2026
2025
£
£
Amounts owed to group undertakings
-
0
827,842
Corporation tax
7,181
10,649
Other creditors
79,591
135,176
86,772
973,667
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
102
102
102
102
JIM DAVIES HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 1 JANUARY 2026
- 5 -
10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 1 January 2026 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Mr Paul Byett
Statutory Auditor:
UHY Hacker Young
Date of audit report:
1 June 2026
11
Related party transactions

At the year end, the amount due from Jim Davies Civil Engineering Limited, the company's subsidiary, was £416,573 (2025 : £827,842 due to the subsidiary), t his amount being included in debtors amounts due within one year (2025: creditors amounts falling due within one year).

The directors operate current loan accounts with the company, which are debited with payments made by the company on behalf of the directors and credited with funds introduced and undrawn directors' fees. At the year end, the balance due to the directors was £79,591 (202 5: £135,176), being included in creditors: amounts falling due within one year. The loans are non-interest bearing and there are no fixed repayment dates.

12
Ultimate controlling party

In the opinion of the directors, the ultimate controlling party is Mr J P Davies by virtue of his majority shareholding.

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