Registered number: 15797812
Information For Filing With The Registrar
Halliwell Jones Automotive Holdings Ltd
Unaudited financial statements
For the year ended 31 December 2025
Halliwell Jones Automotive Holdings Ltd
Balance sheet
2
Notes to the financial statements
4
Halliwell Jones Automotive Holdings Ltd
Registered number: 15797812
Balance sheet
As at 31 December 2025
Note
| 2025
£
| 2024
£
| ||||
|---|---|---|---|---|---|---|
Fixed assets
|
)
|
)
| ||||
Investments
|
5
|
100
)
|
-
)
| |||
Tangible fixed assets
|
-
)
|
-
)
| ||||
100
)
|
-
)
| |||||
Current assets
|
)
|
)
| ||||
Stocks
|
-
)
|
-
)
| ||||
Debtors
|
6
|
100
)
|
100
)
| |||
Cash at bank and in hand
|
-
)
|
-
)
| ||||
100
)
|
100
)
| |||||
)
|
)
| |||||
Creditors: amounts falling due within one year
|
7
|
(100)
|
-
)
| |||
)
|
)
| |||||
Net current assets
|
-
)
|
100
)
| ||||
)
|
)
| |||||
Total assets less current liabilities
|
100
)
|
100
)
| ||||
)
|
)
| |||||
Capital and reserves
|
)
|
)
| ||||
Called up share capital
|
100
)
|
100
)
| ||||
Total capital and reserves
|
100
)
|
100
)
|
The Directors of the Company have elected not to include a copy of the profit and loss account within the financial statements.
For the year ending 31 December 2025, the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.
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 Companies Act 2006 with respect to accounting records and the preparation of financial statements
The Company's financial statements have been prepared in accordance with the micro-entities provisions.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
2
Halliwell Jones Automotive Holdings Ltd
Registered number: 15797812
Balance sheet
As at 31 December 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 August 2026.
The Company has opted not to file the Single statement of comprehensive income in accordance with the provisions applicable to companies subject to the small companies regime.
J P Metcalfe
| Director |
3
Halliwell Jones Automotive Holdings Ltd
Notes to the financial statements
For the year ended 31 December 2025
1
General information
Halliwell Jones Automotive Holdings Ltd is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is 49-51 Southport Road, Scarisbrick, Southport, PR8 5JF.
2
Accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated.
2.1
Basis of preparation of financial statements
The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.
2.2
Profit and loss account
The Company has not traded during the period. During this time, the Company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.
2.3
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
4
Halliwell Jones Automotive Holdings Ltd
Notes to the financial statements
For the year ended 31 December 2025
2
Accounting policies
2.4
Financial instruments
The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instruments.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Group after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
5
Halliwell Jones Automotive Holdings Ltd
Notes to the financial statements
For the year ended 31 December 2025
2
Accounting policies
2.5
Equity instruments
Equity instruments issued by the Company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.
2.6
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3
Judgements and critical estimates
Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the Company's accounting policies, the Directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
6
Halliwell Jones Automotive Holdings Ltd
Notes to the financial statements
For the year ended 31 December 2025
4
Employees
The average monthly number of employees, including the Directors, during the year was as follows:
2025 Number
| 2024 Number
| |||
|---|---|---|---|---|
Directors
|
3
)
|
1
)
|
No salaries, wages, or other employment-related benefits were paid to the Directors during the period. The Directors are considered office holders under the Companies Act 2006 and are not regarded as employees for the purposes of employment legislation or accounting disclosure under FRS 102.
5
Fixed asset investments
2025
£
| ||
|---|---|---|
Cost or valuation
| ||
At 1 January 2025 and 31 December 2025
|
100
)
| |
)
| ||
Carrying amount
| ||
At 31 December 2025
|
100
)
| |
At 31 December 2024
|
-
)
|
The Company holds 100% of the ordinary share capital of Halliwell Jones Kia Southport Ltd, a Company incorporated in England and Wales.
6
Debtors
Amounts falling due within one year:
| 2025
£
| 2024
£
| ||
|---|---|---|---|---|
Amounts owed by shareholders
|
100
)
|
100
)
|
7
Creditors: amounts falling due within one year
Amounts falling due within one year:
| 2025
£
| 2024
£
| ||
|---|---|---|---|---|
Amounts due to group undertakings
|
100
)
|
-
)
|
7