J Lawes (Holdings) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11067232

J Lawes (Holdings) Limited

Unaudited financial statements

31 December 2025

J Lawes (Holdings) Limited

Statement of financial position

31 December 2025

	31 Dec 25		30 Sep 24
Note	£	£	£	£

Fixed assets

Tangible assets	5	910,978	912,542
Investments	6	100	100
		---------	---------
		911,078	912,642

Current assets

Debtors	7	241,265	176,647
Cash at bank and in hand		339,144	385,657
		---------	---------
		580,409	562,304

Creditors: Amounts falling due within one year	8	( 22,116)		( 138,102)
		---------		---------
Net current assets			558,293		424,202
			-----------		-----------
Total assets less current liabilities			1,469,371		1,336,844
			-----------		-----------
Net assets			1,469,371		1,336,844
			-----------		-----------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	33,399	33,399
Profit and loss account	1,435,872	1,303,345
	-----------	-----------
Shareholders funds	1,469,371	1,336,844
	-----------	-----------

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 period ending 31 December 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 period 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 .

J Lawes (Holdings) Limited

Statement of financial position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 2 June 2026 , and are signed on behalf of the board by:

L A Lawes

Director

Company registration number: 11067232

J Lawes (Holdings) Limited

Notes to the financial statements

Period from 1 October 2024 to 31 December 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 First Floor Suite, 2 Hillside Business Park, Bury St Edmunds, Suffolk, IP32 7EA. The company's trading address is Finbows Yard, Station Road, Bacton, Stowmarket, Suffolk, IP14 4NH.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Rental income is recognised on an accruals basis in line with lease terms and arises solely in the UK.

Income tax

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

	Leasehold property	-	2% straight line

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. Employee numbers

The average number of employees during the period was 2 (2024: 2 ).

5. Tangible assets

	Investment properties	Museum	Total
	£	£	£
Cost
At 1 October 2024 and 31 December 2025	860,000	62,550	922,550
	---------	-------	---------
Depreciation
At 1 October 2024	–	10,008	10,008
Charge for the period	–	1,564	1,564
	---------	-------	---------
At 31 December 2025	–	11,572	11,572
	---------	-------	---------
Carrying amount
At 31 December 2025	860,000	50,978	910,978
	---------	-------	---------
At 30 September 2024	860,000	52,542	912,542
	---------	-------	---------

Investment property comprises of two rental properties. The fair value of the Company's investment property at 31 December 2025 has been determined by the directors. In arriving at this valuation, the directors considered evidence of transaction prices for similar properties and other relevant data available at the reporting date. The valuation has been made on an open market value basis and reflects the directors' assessment of fair value in light of current economic conditions.

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Investment properties
	£
At 31 December 2025
Aggregate cost	887,364
Aggregate depreciation	–
	---------
Carrying value	887,364
	---------

At 30 September 2024
Aggregate cost	887,364
Aggregate depreciation	–
	---------
Carrying value	887,364
	---------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 October 2024 and 31 December 2025	100
	----
Impairment
At 1 October 2024 and 31 December 2025	–
	----

Carrying amount
At 31 December 2025	100
	----
At 30 September 2024	100
	----

7. Debtors

	31 Dec 25	30 Sep 24
	£	£
Amounts owed by group undertakings	147,423	171,448
Other debtors	93,842	5,199
	---------	---------
	241,265	176,647
	---------	---------

8. Creditors: Amounts falling due within one year

	31 Dec 25	30 Sep 24
	£	£
Trade creditors	322	–
Social security and other taxes	20,594	1,698
Other creditors	1,200	136,404
	-------	---------
	22,116	138,102
	-------	---------

9. Directors' advances, credits and guarantees

Included within other debtors at the year end are directors loan accounts totalling £75,841 (2024: £Nil). The maximum total overdrawn balance during the year was £107,673 (2024: £Nil) and total interest charged during the year was £1,532 (2024: £Nil) at the official rate.