J Humphrey (Holdings) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09579279

J Humphrey (Holdings) Ltd

Filleted Unaudited Abridged Financial Statements

30 November 2025

J Humphrey (Holdings) Ltd

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of J Humphrey (Holdings) Ltd

Year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of J Humphrey (Holdings) Ltd for the year ended 30 November 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of J Humphrey (Holdings) Ltd, as a body. Our work has been undertaken solely to prepare for your approval the abridged financial statements of J Humphrey (Holdings) Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J Humphrey (Holdings) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that J Humphrey (Holdings) Ltd has kept adequate accounting records and to prepare statutory abridged financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J Humphrey (Holdings) Ltd. You consider that J Humphrey (Holdings) Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the abridged financial statements of J Humphrey (Holdings) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory abridged financial statements.

3S ACCOUNTANCY Chartered accountants

5-8 Priestgate Darlington DL1 1NL

17 August 2026

J Humphrey (Holdings) Ltd

Abridged Statement of Financial Position

30 November 2025

	2025	2024
		(restated)
Note	£	£

Fixed assets

Investments	4	411,052	411,052

Current assets

Debtors	2,736	3,678
Cash at bank and in hand	3,749	6,209
	-------	-------
	6,485	9,887

Creditors: amounts falling due within one year	13,728	13,683
	--------	--------
Net current liabilities	7,243	3,796
	---------	---------
Total assets less current liabilities	403,809	407,256
	---------	---------
Net assets	403,809	407,256
	---------	---------

Capital and reserves

Called up share capital	3	3
Share premium account	151,747	151,747
Profit and loss account	252,059	255,506
	---------	---------
Shareholders funds	403,809	407,256
	---------	---------

These abridged 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 abridged statement of comprehensive income has not been delivered.

For the year ending 30 November 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 abridged 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 abridged financial statements .

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

J Humphrey (Holdings) Ltd

Abridged Statement of Financial Position (continued)

30 November 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 17 August 2026 , and are signed on behalf of the board by:

MB Malt

Director

Company registration number: 09579279

J Humphrey (Holdings) Ltd

Notes to the Abridged Financial Statements

Year ended 30 November 2025

1. Related party transactions

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 The Bulrushes, Woodstock Way, Boldon Business Park, Boldon Colliery, NE35 9PF.

2. Statement of compliance

These abridged 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. The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Investments

	£
Cost
At 1 December 2024 as restated and 30 November 2025	411,052
	---------
Impairment
At 1 December 2024 as restated and 30 November 2025	–
	---------
Carrying amount
At 30 November 2025	411,052
	---------
At 30 November 2024	411,052
	---------

5. Prior period errors

The comparatives for 2024 have been restated, as a result of an accounting error, as follows: -Increase in administration costs and resulting decrease in profits of £42,339. -Decrease in other net assets of £42,339. -Restatement of the distribution to the EOT of £510,000 as a gift of profits to the EOT of the same amount, accounted for through reserves.

6. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
		(restated)
	£	£
Not later than 1 year	17,908	17,908
Later than 1 year and not later than 5 years	71,632	71,632
Later than 5 years	37,308	55,216
	---------	---------
	126,848	144,756
	---------	---------

7. Related party transactions

On 16 February 2024 the issued share capital of J Humphrey (Holdings) Limited was transferred to the J Humphrey & Partners Employee Ownership Trust ('JHPEOT') in order for the company to become fully employee owned. This was to be funded by way of gifts from J Humphrey (Holdings) Limited. Payments to JHPEOT are accounted for as a gift of profits from the company and are shown in the Statement of Changes in Equity. JHPEOT has legal and beneficial ownership of J Humphrey (Holdings) Limited as a result of the influence it has over the future decisions of the company. During the year a gift of profits totalling £ 233,333 (2024: £510,000) was made to the J Humphrey & Partners Employee Ownership Trust. The company received management charges of £ 20,347 (2024: £27,695) from J Humphrey & Partners Limited . Rent of £19,362 (2024: £19,328) was paid to J Humphrey & Partners Limited during the year. At the year end an amount of £nil was outstanding (2024 £nil).