Company registration number 10462233 (England and Wales)
JOWETTS HOLDING (HALIFAX) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
JOWETTS HOLDING (HALIFAX) LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
JOWETTS HOLDING (HALIFAX) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
115,278
119,517
Current assets
Debtors
5
58,069
72,427
Cash at bank and in hand
52,709
16,102
110,778
88,529
Creditors: amounts falling due within one year
6
(200,555)
(209,561)
Net current liabilities
(89,777)
(121,032)
Total assets less current liabilities
25,501
(1,515)
Creditors: amounts falling due after more than one year
7
-
0
(7,195)
Net assets/(liabilities)
25,501
(8,710)
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
25,497
(8,714)
Total equity
25,501
(8,710)

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 February 2026
D Jowett
Director
Company registration number 10462233 (England and Wales)
JOWETTS HOLDING (HALIFAX) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Jowetts Holding (Halifax) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Empire House, 11 Mulcture Hall Road, Halifax, HX1 1SP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received for services provided in the normal course of business, and is shown net of VAT. Turnover is recognised on supply of services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation
Plant and equipment
15% reducing balance basis
Computers
33% straight line basis
Motor vehicles
25% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.4
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

JOWETTS HOLDING (HALIFAX) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 December 2024
84,631
103,990
-
0
34,995
223,616
Additions
-
0
1,290
1,264
-
0
2,554
At 30 November 2025
84,631
105,280
1,264
34,995
226,170
Depreciation and impairment
At 1 December 2024
-
0
83,594
-
0
20,505
104,099
Depreciation charged in the year
-
0
1,752
211
4,830
6,793
At 30 November 2025
-
0
85,346
211
25,335
110,892
Carrying amount
At 30 November 2025
84,631
19,934
1,053
9,660
115,278
At 30 November 2024
84,631
20,396
-
0
14,490
119,517
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
58,069
68,211
Other debtors
-
0
4,216
58,069
72,427
JOWETTS HOLDING (HALIFAX) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,195
10,000
Obligations under finance leases
-
0
(611)
Trade creditors
10,435
7,648
Corporation tax
2,022
676
Other taxation and social security
37,861
29,210
Other creditors
141,542
161,688
Accruals and deferred income
1,500
950
200,555
209,561
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
7,195
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