J & J Holden Homes Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03494022

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		278,910		259,160

			278,910		259,160
CURRENT ASSETS
Stocks	5	3,231,055		1,709,095
Debtors	6	23,647		14,091
Cash at bank and in hand		5,972		488,177

		3,260,674		2,211,363
Creditors: Amounts Falling Due Within One Year	7	(2,995,659 )		(1,801,290 )

NET CURRENT ASSETS (LIABILITIES)			265,015		410,073

TOTAL ASSETS LESS CURRENT LIABILITIES			543,925		669,233

Creditors: Amounts Falling Due After More Than One Year	8		(422,302 )		(573,484 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,051 )		(10,114 )

NET ASSETS			106,572		85,635

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			106,472		85,535

SHAREHOLDERS' FUNDS			106,572		85,635

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J & J Holden Homes Limited

Balance Sheet (continued)

As At 31 March 2026

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr John Holden

Director

25/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

J & J Holden Homes Limited Registered number 03494022 is a private company limited by shares and incorporated in England & Wales. The Registered Office is 66 Derby Road, Longridge, Preston, PR3 3FE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax and adjusted for work in progress.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads including interest on development funding.

2.5. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

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J & J Holden Homes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees during the year was as follows:

	2026	2025
Directors	2	3

	2	3

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2025	218,705	148,609	367,314
Additions	-	35,800	35,800

As at 31 March 2026	218,705	184,409	403,114

Depreciation
As at 1 April 2025	-	108,154	108,154
Provided during the period	-	16,050	16,050

As at 31 March 2026	-	124,204	124,204

Net Book Value
As at 31 March 2026	218,705	60,205	278,910

As at 1 April 2025	218,705	40,455	259,160

5. Stocks

	2026	2025
	£	£
Stock	10,000	642,398
Work in progress	3,221,055	1,066,697

	3,231,055	1,709,095

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J & J Holden Homes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,800	3,901
Prepayments and accrued income	4,975	5,439
VAT	14,872	4,751

	23,647	14,091

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	231,975	44,562
Bank loans and overdrafts	123,611	5,555
Corporation tax	1,437	18,338
Other creditor	-	144,095
Accruals and deferred income	108,636	48,740
Amounts owed to parent undertaking	2,530,000	1,540,000

	2,995,659	1,801,290

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	23,612
Other creditors	422,302	549,872

	422,302	573,484

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026	2025
	£	£
Bank loans	-	1,389
Other Creditors	330,599	549,872

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J & J Holden Homes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured by debenture over the assets of the Company.

	2026	2025
	£	£
Bank loans and overdrafts	100,000	-
Other Creditors	2,621,704	2,233,697

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

J.T.H. Construction Limited

Directors John Holden and James Holden are also Directors of J.T.H. Construction Limited and James Holden is the sole shareholder of that Company.

J.T.H. Construction Limited carried out construction work and provided marketing services for this Company during the year amounting to £84,573 (2025-£82,308) of which £10,883 (2025-£5,050) was outstanding at 31st March 2026. Profits on joint venture property development projects undertaken with this Company were payable to J.T.H. Construction Limited for the year amounting to £45,268 (2025-£24,828) and £45,268 (2025-£24,828) was outstanding at 31st March 2026.

Holden Group Management Limited

Director John Holden and his wife Mary Holden are Directors and Shareholders of Holden Group Management Limited.

Holden Group Management Limited owns 100% of the issued share capital in this Company. Holden Group Management Limited carried out consultancy work for this Company during the year amounting to £28,615 (2025-£31,650) of which nothing was outstanding at 31st March 2026 (2025-£NIL). This Company had a loan from Holden Group Management Limited during the year and the amount outstanding thereon at 31st March 2026 was £2,670,000 (2025-£1,540,000). The maximum amount outstanding on this loan during the year was £2,670,000 (2025-£2,656,074) and interest of £163,138 (2025-£167,928) was paid by this Company in respect of this loan. The loan was secured and repayable on demand.

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