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Registered number: 04975869 J F LINDSAY HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
J F LINDSAY HOLDINGS LIMITED REGISTERED NUMBER: 04975869 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | - |  | 54,482
Investments | 5 |  | 1,000 |  | 1,000
Investment property | 6 |  | 375,000 |  | 255,660
|  |  | 376,000 |  | 311,142
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 2,646,855 |  | 2,538,453 |
Cash at bank and in hand |  | 219,118 |  | 479,132 |
|  | 2,865,973 |  | 3,017,585 |
Creditors: amounts falling due within one year | 8 | (9,991) |  | (43,833) |
NET CURRENT ASSETS |  |  | 2,855,982 |  | 2,973,752
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,231,982 |  | 3,284,894
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 9 | (29,396) |  | (13,154) |
|  |  | (29,396) |  | (13,154)
NET ASSETS |  |  | 3,202,586 |  | 3,271,740
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 3,201,586 |  | 3,270,740
|  |  | 3,202,586 |  | 3,271,740
Page 1
J F LINDSAY HOLDINGS LIMITED REGISTERED NUMBER: 04975869 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
F A Lindsay
Director
Date: 2 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
J F LINDSAY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | GENERAL INFORMATION
J F Lindsay Holdings Limited is a private company limited by shares and incorporated in England and Wales. The Compnay's registered office is 16 Saxon Way Business Centre, Melbourn, Cambridgeshire, SQ8 6DN. The Company's functional and presentational currency is GBP. 2. ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of plant hire charges during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised as the fair value of the consideration received or receivable and is recognised over the period to which the plant hire relates.
| 2.3 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | straight line
|  |  |  | Motor vehicles | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
J F LINDSAY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2. ACCOUNTING POLICIES (CONTINUED)
| 2.4 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by the directors based on professional advice received and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.5 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | DIVIDENDS
Equity dividends are reognised when they become legally payable and have been approved by the shareholders.
| 2.10 | LEASING AND HIRE PURCHASE
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.11 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method. Page 4
J F LINDSAY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2. ACCOUNTING POLICIES (CONTINUED)
| 2.12 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
Page 5
J F LINDSAY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| COST |  |  |
| At 1 November 2024 | 448,274 | 393,892 | 842,166
| Disposals | (404,330) | (392,092) | (796,422)
| At 31 October 2025 | 43,944 | 1,800 | 45,744
| DEPRECIATION |  |  |
| At 1 November 2024 | 448,111 | 339,573 | 787,684
| Charge for the year | 163 | - | 163
| Disposals | (404,330) | (337,773) | (742,103)
| At 31 October 2025 | 43,944 | 1,800 | 45,744
| NET BOOK VALUE |  |  |
| At 31 October 2025 | - | - | -
| At 31 October 2024 | 163 | 54,319 | 54,482
5. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| COST |
| At 1 November 2024 | 1,000
| At 31 October 2025 | 1,000
Page 6
J F LINDSAY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| VALUATION |
| At 1 November 2024 | 255,660
| Surplus on revaluation | 119,340
| AT 31 OCTOBER 2025 | 375,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
7. | DEBTORS: AMOUNTS DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2,521,119 | 140,976
| Other debtors | 122,231 | 2,394,093
| Prepayments and accrued income | 3,505 | 3,384
|  | 2,646,855 | 2,538,453
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 15,123
| Corporation tax | 3,167 | 8,481
| Other taxation and social security | 999 | 14,679
| Accruals | 5,825 | 5,550
|  | 9,991 | 43,833
Page 7
J F LINDSAY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | DEFERRED TAXATION
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 13,154 | 50,386
| Charged to profit or loss | 16,242 | (37,232)
| AT END OF YEAR | 29,396 | 13,154
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (439) | 13,154
| Capital gains | 29,835 | -
|  | 29,396 | 13,154
10. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1,000 Ordinary shares of £1 each | 1,000 | 1,000
Page 8