REGISTERED NUMBER: 05282824 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th November 2025

for

J2H Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs T M Gait

REGISTERED OFFICE:

4 Beaufort Road

Frampton Cottrell

Bristol

South Glos

BS36 2AD

REGISTERED NUMBER:

05282824 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

187

249

Investment property

5

185,000

399,823

185,187

400,072

CURRENT ASSETS

Debtors

6

248

-

Cash at bank

289,520

10,197

289,768

10,197

CREDITORS

Amounts falling due within one year

7

44,803

33,705

NET CURRENT ASSETS/(LIABILITIES)

244,965

(23,508

)

TOTAL ASSETS LESS CURRENT LIABILITIES

430,152

376,564

CREDITORS

Amounts falling due after more than one year

8

(84,000

)

(84,000

)

PROVISIONS FOR LIABILITIES

(36

)

(18,504

)

NET ASSETS

346,116

274,060

CAPITAL AND RESERVES

Called up share capital

11

50

50

Undistributable reserves

12

98,544

84,506

Retained earnings

247,522

189,504

SHAREHOLDERS' FUNDS

346,116

274,060

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th July 2026 and were signed by:

Mrs T M Gait - Director

1.	STATUTORY INFORMATION

J2H 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 as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, which are described in note 1, the director is required to make judgements, estimates and assumptions about the carrying amounts 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 financial period in which the estimate is revised if the revision affects only that financial period, or in the financial period of the revision and future financial periods if the revision affects both current and future financial periods.

Turnover

Turnover comprises rental income arising from investment properties located in the United Kingdom. Rental income is recognised in the period to which it relates, exclusive of value added tax. Amounts received in advance are recognised as deferred income.

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

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.Trade debtors, other debtors, cash and bank balances are initially measured at transaction price. They are subsequently measured at amortised cost, using the effective interest method, except where amounts fall due within one year, in which case they remain at the transaction price as discounting is not required for short term balances

Where payment terms extend beyond normal business terms, or the arrangement includes a financing element, the financial asset is measured at the present value of future cash flows, discounted at a market rate of interest.

Trade creditors, loans and accruals are initially recognised at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction, in which case liabilities are measured at the present value of future payments discounted at a market rate of interest.

Financial assets measured at cost or amortised cost are assessed for impairment at the reporting date. Any impairment loss is recognised in the profit and loss account. Reversals of impairment are recognised immediately when the estimated recoverable amount increases, provided the revised carrying value does not exceed the original carrying amount had no impairment occurred.

Financial assets and financial liabilities are only offset when the company has a legally enforceable right to set off the recognised amounts and intends to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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.

Cash & cash equivalents definition

Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

Functional and presentation currency

The financial statements are presented in £ sterling, which is the company's functional and presentation currency.

Going concern

The company is reliant on the support of its director and shareholders and having made appropriate enquiries, the directors have considered the future cashflow of the company and is not aware of any reason why the company will not be able to meet its liabilities as they fall due for the foreseeable future. As a result the directors have continued to adopt the going concern basis

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st December 2024

and 30th November 2025

415

1,508

1,923

DEPRECIATION

At 1st December 2024

166

1,508

1,674

Charge for year

62

-

62

At 30th November 2025

228

1,508

1,736

NET BOOK VALUE

At 30th November 2025

187

-

187

At 30th November 2024

249

-

249

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st December 2024

399,823

Disposals

(209,823

)

Revaluations

(5,000

)

At 30th November 2025

185,000

NET BOOK VALUE

At 30th November 2025

185,000

At 30th November 2024

399,823

Fair value at 30th November 2025 is represented by:

£

Valuation in 2015

23,544

Valuation in 2016

10,000

Valuation in 2017

10,000

Valuation in 2020

5,000

Valuation in 2021

4,000

Valuation in 2022

31,000

Valuation in 2023

15,000

Valuation in 2024

5,000

Valuation in 2025

(5,000

)

Cost

86,456

185,000

If investment property had not been revalued it would have been included at the following historical cost:

30.11.25

30.11.24

£

£

Cost

86,456

261,456

Investment property was valued on an open market basis on 30th November 2025 by Ms T M Gait, the Director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

120

-

Prepayments

128

-

248

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Social security and other taxes

157

-

Directors' current accounts

43,186

32,318

Accrued expenses

1,460

1,387

44,803

33,705

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other loans more 5yrs non-inst

84,000

84,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

84,000

84,000

9.	LEASING AGREEMENTS

The company had no operating lease commitments at the balance sheet date.

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Other loans

84,000

84,000

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

50

Ordinary

£1

50

50

12.

RESERVES

Undistributabl

reserves

£

At 1st December 2024

84,506

Assets revalued in period

14,038

At 30th November 2025

98,544

13.	CONTINGENT LIABILITIES

There were no contingent liabilities or capital commitments at the balance sheet date.

14.	RELATED PARTY DISCLOSURES

At the balance sheet date, an amount due to the director of £43,187 (2024:£32,318) was included within creditors. This balance is unsecured, interest-free and repayable on demand.

15.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.

16.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs T M Gait.