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J Havard Associates Ltd.
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

J Havard Associates Ltd.

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

J Havard Associates Ltd.

Company Information

Directors | Mrs J Havard Mr J Havard

Registered Office | Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Registered Number | 05023445

Accountants | Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

J Havard Associates Ltd.

(Registration number: 05023445)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 1,884 | 1,752
Current assets |  |  |
Debtors | 5 | 5,539 | 9,097
Cash at bank and in hand |  | 18,822 | 19,086
|  | 24,361 | 28,183
Creditors: Amounts falling due within one year | 6 | (7,053) | (7,815)
Net current assets |  | 17,308 | 20,368
Net assets |  | 19,192 | 22,120
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 19,190 | 22,118
Shareholders' funds |  | 19,192 | 22,120

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 June 2026 and signed on its behalf by:

......................................... Mr J Havard Director

J Havard Associates Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

These financial statements were authorised for issue by the Board on 2 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Going concern

The directors are satisfied that the company has adequate resources to continue to operate for the foreseeable future. They have therefore prepared the financial statements on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

J Havard Associates Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises current and deferred tax. 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.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

J Havard Associates Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

The company operates a define contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Once the contributions have been paid, the company has no further payment obligations.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

J Havard Associates Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
At 1 February 2025 | 10,096 | 10,096
Additions | 825 | 825
Disposals | (7,530) | (7,530)
At 31 January 2026 | 3,391 | 3,391
Depreciation
At 1 February 2025 | 8,344 | 8,344
Charge for the year | 693 | 693
Eliminated on disposal | (7,530) | (7,530)
At 31 January 2026 | 1,507 | 1,507
Carrying amount
At 31 January 2026 | 1,884 | 1,884
At 31 January 2025 | 1,752 | 1,752

5 | Debtors

| 2026 £ | 2025 £
Trade debtors | 5,330 | 3,770
Prepayments and accrued income | 209 | 5,327
| 5,539 | 9,097

6 | Creditors

Due within one year | Note | 2026 £ | 2025 £
Trade creditors |  | 53 | 50
Amounts owed to related parties | 7 | 993 | 1,290
Taxation and social security |  | 3,942 | 4,550
Accruals and deferred income |  | 2,065 | 1,925
|  | 7,053 | 7,815

J Havard Associates Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7 | Related party transactions

Loans from related parties

2026 | Key management £ | Total £
At start of period | 1,290 | 1,290
Advanced | 27,101 | 27,101
Repaid | (27,398) | (27,398)
At end of period | 993 | 993

2025 | Key management £ | Total £
At start of period | 325 | 325
Advanced | 43,308 | 43,308
Repaid | (42,343) | (42,343)
At end of period | 1,290 | 1,290

Terms of loans from related parties

The loan from key management is interest free and repayable on demand.