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COMPANY REGISTRATION NUMBER: SC245653

J R Henderson & Sons Limited

Filleted Unaudited Financial Statements

31 March 2026

J R Henderson & Sons Limited

Financial Statements

Year ended 31 March 2026

Contents | Pages

Statement of financial position | 1 to 2

Notes to the financial statements | 3 to 6

J R Henderson & Sons Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 12,172 | 14,806

Current assets

Stocks | 249,300 |  | 253,600
Debtors | 6 | 55,906 |  | 46,695
| --------- |  | ---------
| 305,206 |  | 300,295

Creditors: amounts falling due within one year | 7 | ( 247,872) |  | ( 250,849)
| --------- |  | ---------
Net current assets |  | 57,334 | 49,446
|  | -------- | --------
Total assets less current liabilities |  | 69,506 | 64,252

Creditors: amounts falling due after more than one year | 8 |  | ( 47,879) | ( 66,771)

Provisions

Taxation including deferred tax |  | ( 1,739) | ( 2,114)
|  | -------- | --------
Net assets/(liabilities) |  | 19,888 | ( 4,633)
|  | -------- | --------

J R Henderson & Sons Limited

Statement of Financial Position (continued)

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 19,788 | ( 4,733)
|  | -------- | -------
Shareholders funds/(deficit) |  | 19,888 | ( 4,633)
|  | -------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 17 July 2026 , and are signed on behalf of the board by:

PC Henderson
Director

Company registration number: SC245653

J R Henderson & Sons Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is New Elgin Road, ELGIN, IV30 6BA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & Machinery | - | 15% reducing balance
| Fixtures & Fittings | - | 15% reducing balance
| Motor Vehicles | - | 25% reducing balance
| Equipment | - | 15% reducing balance

Stock (and work in progress)
Stocks (and work in progress) have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.
Financial instruments
The following assets and liabilities are classified as financial instruments - bank, trade debtors, trade creditors, bank loans and directors' loans to the company. Cash and cash equivalents in the statement of financial position comprise cash at bank and in hand held on demand. Bank overdrafts are shown within creditors due within one year. Trade debtors and creditors are measured at the undiscounted amounts receivable from the customer or payable to a supplier, which is normally the invoiced price. Trade debtors are assessed at the end of each reporting period for the objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of income and retained earnings. Loans received from a bank at the market rate of interest are recognised at the amount of cash received from the bank, less separately incurred transition costs. Directors' loans to the company which are repayable on demand are measured at the undiscounted amount of the cash expected to be paid.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2025: 10 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 April 2025 and 31 March 2026 | 71,777 | 14,206 | 76,733 | 9,561 | 172,277
| -------- | -------- | -------- | ------- | ---------
Depreciation |  |  |  |  |
At 1 April 2025 | 63,858 | 12,529 | 72,610 | 8,474 | 157,471
Charge for the year | 1,188 | 252 | 1,031 | 163 | 2,634
| -------- | -------- | -------- | ------- | ---------
At 31 March 2026 | 65,046 | 12,781 | 73,641 | 8,637 | 160,105
| -------- | -------- | -------- | ------- | ---------
Carrying amount |  |  |  |  |
At 31 March 2026 | 6,731 | 1,425 | 3,092 | 924 | 12,172
| -------- | -------- | -------- | ------- | ---------
At 31 March 2025 | 7,919 | 1,677 | 4,123 | 1,087 | 14,806
| -------- | -------- | -------- | ------- | ---------

6. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 47,156 | 37,578
Other debtors | 8,750 | 9,117
| -------- | --------
| 55,906 | 46,695
| -------- | --------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 44,185 | 48,188
Trade creditors | 88,665 | 70,425
Corporation tax | 6,126 | –
Social security and other taxes | 72,679 | 53,783
Other creditors | 36,217 | 78,453
| --------- | ---------
| 247,872 | 250,849
| --------- | ---------

Included within bank loans and overdrafts is a loan of £9,885 (2025 - £6,107) which is secured by the directors.
8. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 47,879 | 66,771
| -------- | --------

Included within creditors: amounts falling due after more than one year is an amount of £8,237 (2025: £19,716) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
Included within bank loans and overdrafts is a loan of £47,775 (2025 - £60,927) which is secured by the directors.
9. Related party transactions
JIR Henderson & PC Henderson provided security for the loan outstanding of £57,660, this amount is included within bank loans and overdrafts.