Registration number: 09360911

JH Haslam Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 5

JH Haslam Limited

(Registration number: 09360911)
Balance Sheet as at 22 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	22,320	28,139
Current assets
Cash at bank and in hand		682	334
Creditors: Amounts falling due within one year	5	(21,119)	(23,112)
Net current liabilities		(20,437)	(22,778)
Net assets		1,883	5,361
Capital and reserves
Called up share capital	6	1,000	1,000
Retained earnings		883	4,361
Shareholders' funds		1,883	5,361

For the financial period ending 22 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account and director's report have not been delivered in accordance with the special provisions applicable to companies subject to the small companies regime.

Approved and authorised by the director on 23 June 2026
 

......................................... Mr JD Haslam Director

JH Haslam Limited

Notes to the Financial Statements for the Period from 25 March 2024 to 22 March 2025

1	General information

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

The address of its registered office is:
10-12 Wellington Street
(St Johns)
Blackburn
Lancashire
BB1 8AG
England

The principal place of business is:
Unit 2
Caxton Road
Fulwood
Preston
Lancashire
PR2 9ZB
England

These financial statements were authorised for issue by the director on 23 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).

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 presented in Sterling which is the functional currency of the company and the accounts are rounded to the nearest pound.

Group accounts not prepared

The company is part of a small group and the holding company has taken advantage of the exemption provided by Section 399 of the Companies Act 2006 and has not prepared group accounts.

Going concern

The company is reliant upon the financial support of its parent company in order to meet its liabilities as they fall due. The parent company has indicated that this support will continue for the foreseeable future and as a result, the director has continued to adopt the going concern basis in preparing the financial statements.

JH Haslam Limited

Notes to the Financial Statements for the Period from 25 March 2024 to 22 March 2025

Revenue recognition

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.

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
Plant and machinery	25% per annum on reducing balance
Motor vehicles	25% per annum on reducing balance

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 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.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

JH Haslam Limited

Notes to the Financial Statements for the Period from 25 March 2024 to 22 March 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

4	Tangible assets

	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 25 March 2024	15,490	85,492	100,982
At 22 March 2025	15,490	85,492	100,982
Depreciation
At 25 March 2024	12,065	60,778	72,843
Charge for the period	856	4,963	5,819
At 22 March 2025	12,921	65,741	78,662
Carrying amount
At 22 March 2025	2,569	19,751	22,320
At 24 March 2024	3,425	24,714	28,139

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	533	534
Accruals and deferred income	10,000	10,000
Other creditors	10,586	12,578
	21,119	23,112