REGISTERED NUMBER: 12966725 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

St John's Berkhamsted Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mrs L Jolliffe

REGISTERED OFFICE:

Horseblock Farm

Horseblock Lane

Heath End

Berkhamsted

Hertfordshire

HP4 3UF

REGISTERED NUMBER:

12966725 (England and Wales)

ACCOUNTANTS:

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of St John's Berkhamsted Limited for the year ended 31 October 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of St John's Berkhamsted Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of St John's Berkhamsted Limited and state those matters that we have agreed to state to the director of St John's Berkhamsted Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than St John's Berkhamsted Limited and its director for our work or for this report.

It is your duty to ensure that St John's Berkhamsted Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of St John's Berkhamsted Limited. You consider that St John's Berkhamsted Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of St John's Berkhamsted Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

21 April 2026

FIXED ASSETS

Tangible assets

5

66,903

43,248

CURRENT ASSETS

Debtors

6

20,333

10,263

Cash at bank and in hand

489,157

393,913

509,490

404,176

CREDITORS

Amounts falling due within one year

7

218,088

240,722

NET CURRENT ASSETS

291,402

163,454

TOTAL ASSETS LESS CURRENT LIABILITIES

358,305

206,702

PROVISIONS FOR LIABILITIES

16,726

10,812

NET ASSETS

341,579

195,890

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

341,479

195,790

341,579

195,890

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

Mrs L Jolliffe - Director

1.	STATUTORY INFORMATION

St John's Berkhamsted 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned members within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Tangible fixed assets are initially recognised at cost and subsequently measured at cost less accumulated depreciation and impairment. Where parts of an item of tangible fixed assets have different useful lives, they are accounted for as a separate item of tangible fixed assets.

Depreciation is provided at the following annual rates in order to write off each asset over its useful estimated life, on a straight line basis or, if held under a finance lease, over the lease term, whichever is shorter.

Fixtures and fittings - 25% on cost

Computer equipment - 25% on cost

Plant & machinery - 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

79,181

1,114

-

5,590

85,885

Additions

13,450

-

38,507

1,198

53,155

At 31 October 2025

92,631

1,114

38,507

6,788

139,040

DEPRECIATION

At 1 November 2024

37,877

1,114

-

3,646

42,637

Charge for year

18,527

-

9,627

1,346

29,500

At 31 October 2025

56,404

1,114

9,627

4,992

72,137

NET BOOK VALUE

At 31 October 2025

36,227

-

28,880

1,796

66,903

At 31 October 2024

41,304

-

-

1,944

43,248

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

15,915

10,263

Other debtors

4,418

-

20,333

10,263

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

44,084

56,698

Amounts owed to group undertakings

60,000

-

Taxation and social security

94,864

118,449

Other creditors

19,140

65,575

218,088

240,722

8.	ULTIMATE CONTROLLING PARTY

The parent company is HLJ Horseblock Limited, a company registered in England and Wales, company number 15660240. HLJ Horseblock Limted's registered office is Horseblock Farm, Heath End, Berkhamsted, England, HP4 3UF.