J.F.Poynter Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00341756 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

J.F.POYNTER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A P Slade

P G Slade

SECRETARIES:

A P Slade

R Currell

REGISTERED OFFICE:

New Oakhouse

6 Shirleys

Ditchling

Hassocks

BN6 8UD

REGISTERED NUMBER:

00341756 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

1,209

1,720

Investments

4

1,013,624

1,022,266

Investment property

5

1,082,500

2,097,333

2,106,486

CURRENT ASSETS

Debtors

6

19,215

16,644

Cash at bank

28,324

46,088

47,539

62,732

CREDITORS

Amounts falling due within one year

7

12,192

13,076

NET CURRENT ASSETS

35,347

49,656

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,132,680

2,156,142

CREDITORS

Amounts falling due after more than one
year

8

624

NET ASSETS

2,132,056

2,155,518

CAPITAL AND RESERVES

Called up share capital

6,001

Capital redemption reserve

3,999

Retained earnings

2,122,056

2,145,518

2,132,056

2,155,518

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

P G Slade - Director

1.	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.

Turnover

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

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

-

20% straight line

Computer equipment

-

20% straight line

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

7,341

1,253

8,594

DEPRECIATION

At 1 April 2025

6,006

868

6,874

Charge for year

371

140

511

At 31 March 2026

6,377

1,008

7,385

NET BOOK VALUE

At 31 March 2026

964

245

1,209

At 31 March 2025

1,335

385

1,720

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

1,022,266

Disposals

(53,960

)

Revaluations

45,318

At 31 March 2026

1,013,624

NET BOOK VALUE

At 31 March 2026

1,013,624

At 31 March 2025

1,022,266

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2020

(82,884

)

Valuation in 2021

51,543

Valuation in 2022

32,299

Valuation in 2023

(20,785

)

Valuation in 2024

(3,775

)

Valuation in 2025

7,469

Valuation in 2026

(8,642

)

Cost

1,038,399

1,013,624

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,082,500

NET BOOK VALUE

At 31 March 2026

1,082,500

At 31 March 2025

1,082,500

Fair value at 31 March 2026 is represented by:

£

Valuation in 2020

(156,787

)

Valuation in 2021

100,000

Valuation in 2025

12,500

Cost

1,126,787

1,082,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Tax

2,289

-

Deferred tax asset

10,770

10,642

Prepayments

6,156

6,002

19,215

16,644

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

5,441

4,995

Tax

-

1,819

Social security and other taxes

980

780

Deferred income

3,150

2,985

Accrued expenses

2,621

2,497

12,192

13,076

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Directors' loan accounts

624

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, Mrs A P Slade maintained her loan to the company. As at 31 March 2026, the company owed her £312 (2025: £312). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

Also, during the year, P G Slade maintained his loan to the company. As at 31 March 2026, the company owed him £312 (2025: £312). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A P Slade.

This was by virtue of her 31% holding of the issued share capital.