Registration number: 04905374

J.H.A. Winter and Sons Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

J.H.A. Winter and Sons Limited

Company Information

Directors

R G Winter J Winter P G Winter

Company secretary

B J R Chapman

Registered office

Chy Lowena Huttoft Road Sutton On Sea Lincolnshire LN12 2HX

J.H.A. Winter and Sons Limited

(Registration number: 04905374)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	5,305	-
Tangible assets	5	281,462	228,827
Investment property	6	225,000	225,000
		511,767	453,827
Current assets
Stocks	7	238,352	136,790
Debtors	8	946,951	921,834
Cash at bank and in hand		252,167	306,341
		1,437,470	1,364,965
Creditors: Amounts falling due within one year	9	(493,667)	(419,159)
Net current assets		943,803	945,806
Total assets less current liabilities		1,455,570	1,399,633
Creditors: Amounts falling due after more than one year	9	(21,258)	(33,419)
Provisions for liabilities		(66,934)	(52,772)
Net assets		1,367,378	1,313,442
Capital and reserves
Called up share capital	11	18,000	18,000
Retained earnings		1,349,378	1,295,442
Shareholders' funds		1,367,378	1,313,442

For the financial year ending 31 October 2025 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 accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 July 2026 and signed on its behalf by:
 

......................................... P G Winter Director

J.H.A. Winter and Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 04905374.

The address of its registered office is:
Chy Lowena
Huttoft Road
Sutton On Sea
Lincolnshire
LN12 2HX
 

These financial statements cover the individual entity, J.H.A. Winter & Sons Limited.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 including Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants which become receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the entity with no future related costs, are recognised as income in the period in which they become receivable.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

J.H.A. Winter and Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Office equipment	25% straight line basis
Motor vehicles	25% reducing balance
Investment property	no depreciation

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Computer software	25% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

J.H.A. Winter and Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Stocks

Stock is stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

J.H.A. Winter and Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 14 (2024 - 14).

J.H.A. Winter and Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Intangible assets

	Website costs  £	Total £
Cost or valuation
Additions acquired separately	6,776	6,776
At 31 October 2025	6,776	6,776
Amortisation
Amortisation charge	1,471	1,471
At 31 October 2025	1,471	1,471
Carrying amount
At 31 October 2025	5,305	5,305

5	Tangible assets

	Office equipment £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	11,966	94,901	303,999	410,866
Additions	1,120	10,271	109,424	120,815
Disposals	-	-	(17,067)	(17,067)
At 31 October 2025	13,086	105,172	396,356	514,614
Depreciation
At 1 November 2024	6,477	35,710	139,850	182,037
Charge for the year	1,800	9,506	55,445	66,751
Eliminated on disposal	-	-	(15,636)	(15,636)
At 31 October 2025	8,277	45,216	179,659	233,152
Carrying amount
At 31 October 2025	4,809	59,956	216,697	281,462
At 31 October 2024	5,487	59,191	164,149	228,827

6	Investment properties

	2025 £
At 1 November 2024	225,000
At 31 October 2025	225,000

J.H.A. Winter and Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7

Stock

	2025 £	2024 £
Work in progress	236,352	134,790
Stock	2,000	2,000
	238,352	136,790

8

Debtors

Current	2025 £	2024 £
Trade debtors	524,180	447,702
Prepayments and accrued income	25,502	31,309
Other debtors	397,269	442,823
	946,951	921,834

9

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts	10	5,603	5,465
Trade creditors		169,764	163,672
Taxation and social security		91,761	102,260
Accruals and deferred income		73,011	34,257
Other creditors		153,528	113,505
		493,667	419,159

	Note	2025 £	2024 £
Due after one year
Bank loans	10	21,258	26,861
Other creditors		-	6,558
		21,258	33,419

Creditors amounts falling within one year on which security has been given includes finance leases of £6,561 (2024 - £11,123).

Creditors amounts falling due after more than one year on which security has been given includes finance leases of £nil (2024 - £6,558).

The finance leases are secured against the assets to which they relate.

J.H.A. Winter and Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

10	Loans and borrowings

	2025 £	2024 £
Non-current loans and borrowings
Bank loans	21,258	26,861
Finance lease liabilities	-	6,558
	21,258	33,419

	2025 £	2024 £
Current loans and borrowings
Bank borrowings	5,603	5,465
Finance lease liabilities	6,561	11,123
Other borrowings	35,969	40,491
	48,133	57,079

11	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	18,000	18,000	18,000	18,000

12	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £1,356 (2024 - £2,260).

13	Related party transactions

Income and receivables from related parties

2025	Other related parties £
Amounts receivable from related party	316,900

2024	Other related parties £
Amounts receivable from related party	346,900