REGISTERED NUMBER: 11453446 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

JN Properties Holmfirth Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N Turner

REGISTERED OFFICE:

Cross Farm

Dunford Road

Holmfirth

West Yorkshire

HD9 2RR

REGISTERED NUMBER:

11453446 (England and Wales)

ACCOUNTANTS:

BK Plus Ltd

Abacus House

Pennine Business Park

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Tangible assets

4

725,360

732,743

CURRENT ASSETS

Stocks

5

4,176

4,289

Debtors

6

26,749

29,535

Cash in hand

6,917

54,723

37,842

88,547

CREDITORS

Amounts falling due within one year

7

752,123

787,794

NET CURRENT LIABILITIES

(714,281

)

(699,247

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,079

33,496

CREDITORS

Amounts falling due after more than one year

8

119,974

147,820

NET LIABILITIES

(108,895

)

(114,324

)

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

(108,900

)

(114,329

)

SHAREHOLDERS' FUNDS

(108,895

)

(114,324

)

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

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

The director acknowledges his 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 1 July 2026 and were signed by:

Mr N Turner - Director

1.	STATUTORY INFORMATION

JN Properties Holmfirth 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.

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 each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

689,925

31,714

62,006

16,891

800,536

Additions

-

650

1,650

322

2,622

At 31 July 2025

689,925

32,364

63,656

17,213

803,158

DEPRECIATION

At 1 August 2024

-

15,193

36,364

16,236

67,793

Charge for year

-

4,198

5,275

532

10,005

At 31 July 2025

-

19,391

41,639

16,768

77,798

NET BOOK VALUE

At 31 July 2025

689,925

12,973

22,017

445

725,360

At 31 July 2024

689,925

16,521

25,642

655

732,743

5.

STOCKS

31.7.25

31.7.24

£

£

Stocks

4,176

4,289

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Deferred tax asset

26,071

28,777

Prepayments

678

758

26,749

29,535

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts (see note 9)

54,853

48,084

Trade creditors

43,313

26,683

Social security and other tax

4,500

1,313

Pension liability

1,799

2,191

VAT

65,394

43,770

Other creditors

35,075

15,000

Wages control

816

3,511

Directors' loan accounts

540,941

642,924

Accrued expenses

5,432

4,318

752,123

787,794

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans (see note 9)

119,974

147,820

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

34,089

53,160

9.

LOANS

An analysis of the maturity of loans is given below:

31.7.25

31.7.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

24,535

16,324

Bank loans

30,318

31,760

54,853

48,084

Amounts falling due between one and two years:

Bank loans - 1-2 years

21,471

30,246

Amounts falling due between two and five years:

Bank loans - 2-5 years

64,414

64,414

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

34,089

53,160

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

150,292

179,580

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within creditors amounts falling due within one year is a loan of £540,941 (2024 - £642,924) from the directors. The loan is interest free with no fixed date for repayment.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr N Turner.