J&H MANAGEMENT LTD - Filleted accounts

Registered number

12357196

J&H MANAGEMENT LTD

Filleted Abridged Accounts

31 March 2026

J&H MANAGEMENT LTD
Registered number:		12357196
Abridged Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		307			410
Investments	4		700,000			653,286
			700,307			653,696

Current assets
Cash at bank and in hand		18,779			24,229

Creditors: amounts falling due within one year		(205,506)			(203,844)

Net current liabilities			(186,727)			(179,615)

Total assets less current liabilities			513,580			474,081

Creditors: amounts falling due after more than one year			(476,723)			(472,723)

Provisions for liabilities			(11,678)			-


Net assets			25,179			1,358

Capital and reserves
Called up share capital			200			200
Profit and loss account			24,979			1,158

Shareholders' funds			25,179			1,358

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.




Mr R Varsani
Director
Approved by the board on 28 August 2026

J&H MANAGEMENT LTD
Notes to the Abridged Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The abridged accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Investment properties
	Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction cost. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Total
£
	Cost
	At 1 April 2025				729
	At 31 March 2026				729

	Depreciation
	At 1 April 2025				319
	Charge for the year				103
	At 31 March 2026				422

	Net book value
	At 31 March 2026				307
	At 31 March 2025				410


4	Investments

Other
investments
£
	Cost
	At 1 April 2025				653,286
	Revaluation				46,714

	At 31 March 2026				700,000

	Historical cost
	At 1 April 2025				653,286
	At 31 March 2026				653,286

	Other investments comprise an investment property held for rental income and capital appreciation. The investment property is measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. The fair value of the investment property at 31 March 2026 was £700,000. The valuation was determined by Mr R Varsani, a director of the company who is not a professionally qualified valuer, by reference to market evidence of transaction prices for similar properties in the locality and having regard to the condition of the property and prevailing rental market conditions. An increase in fair value of £46,714 has been recognised in the profit and loss account for the year. The historical cost of the investment property was £653,286 (2025: £653,286).


5	Loans		2026		2025
£				£
	Creditors include:
	Instalments falling due for payment after more than five years		476,723		472,723


6	Controlling party

	The company is jointly controlled by four individual shareholders, each holding 25% of the issued ordinary share capital. There is no ultimate controlling party.


7	Other information

	J&H MANAGEMENT LTD is a private company limited by shares and incorporated in England. Its registered office is:
	79 Belmont Lane
	Stanmore
	Harrow
	Middlesex
	HA7 2QA