REGISTERED NUMBER: 05469910 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

JSH ACCOUNTANCY LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mr S M Henley

REGISTERED OFFICE:

16 Kipling Avenue

Bath

Somerset

BA2 4RB

REGISTERED NUMBER:

05469910 (England and Wales)

ACCOUNTANTS:

SMH Taxation and Accountancy Ltd

16 Kipling Avenue

Bath

Somerset

BA2 4RB

The director presents his report with the financial statements of the company for the year ended 30 June 2025.

DIRECTOR

Mr S M Henley held office during the whole of the period from 1 July 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr S M Henley - Director

22 June 2026

FIXED ASSETS

Tangible assets

4

56,074

74,799

CURRENT ASSETS

Debtors

5

-

66,071

Cash at bank

-

6

-

66,077

CREDITORS

Amounts falling due within one year

6

(73,281

)

(139,358

)

NET CURRENT LIABILITIES

(73,281

)

(73,281

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(17,207

)

1,518

CREDITORS

Amounts falling due after more than one year

7

(20,127

)

(20,127

)

NET LIABILITIES

(37,334

)

(18,609

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(37,434

)

(18,709

)

SHAREHOLDERS' FUNDS

(37,334

)

(18,609

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 June 2026 and were signed by:

Mr S M Henley - Director

1.	STATUTORY INFORMATION

JSH Accountancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

69,995

23,476

72,213

165,684

DEPRECIATION

At 1 July 2024

15,950

13,573

61,362

90,885

Charge for year

13,511

2,476

2,738

18,725

At 30 June 2025

29,461

16,049

64,100

109,610

NET BOOK VALUE

At 30 June 2025

40,534

7,427

8,113

56,074

At 30 June 2024

54,045

9,903

10,851

74,799

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

36,232

Amounts owed by group undertakings

-

29,839

-

66,071

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

31,995

10,000

Tax

-

62,225

VAT

-

67,133

Directors' current accounts

41,286

-

73,281

139,358

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

20,127

20,127