REGISTERED NUMBER: 16004482 (England and Wales)

JOHNSON HOLDINGS (LINCOLN) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

L M Johnson

REGISTERED OFFICE:

Station Yard

Sleaford Road

Dunston

Lincoln

Lincolnshire

LN4 2HA

REGISTERED NUMBER:

16004482 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

FIXED ASSETS

Tangible assets

4

336,453

-

Investments

5

1,178,883

1,223,778

1,515,336

1,223,778

CURRENT ASSETS

Debtors

6

12,779

25

Cash at bank

14,078

10,023

26,857

10,048

CREDITORS

Amounts falling due within one year

7

642,784

259,340

NET CURRENT LIABILITIES

(615,927

)

(249,292

)

TOTAL ASSETS LESS CURRENT LIABILITIES

899,409

974,486

CREDITORS

Amounts falling due after more than one year

8

352,688

577,688

NET ASSETS

546,721

396,798

CAPITAL AND RESERVES

Called up share capital

9

25

25

Retained earnings

546,696

396,773

SHAREHOLDERS' FUNDS

546,721

396,798

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

L M Johnson - Director

1.	STATUTORY INFORMATION

Johnson Holdings (Lincoln) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Johnson Holdings (Lincoln) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investments in subsidiaries

Investments in subsidiary undertakings are valued at the fair value of consideration paid.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Dividends receivable

Dividend income is recognised as the company's right to receive payment is recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

Additions

338,350

At 31 May 2026

338,350

DEPRECIATION

Charge for year

1,897

At 31 May 2026

1,897

NET BOOK VALUE

At 31 May 2026

336,453

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 June 2025

1,223,778

Revaluations

(44,895

)

At 31 May 2026

1,178,883

NET BOOK VALUE

At 31 May 2026

1,178,883

At 31 May 2025

1,223,778

Cost or valuation at 31 May 2026 is represented by:

Shares in

group

undertakings

£

Valuation in 2026

(44,895

)

Cost

1,223,778

1,178,883

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

12,779

25

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

83,784

-

Other creditors

559,000

259,340

642,784

259,340

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

352,688

577,688

Other creditors due within and over one year include redeemable preference shares to the total value of £582,688 (2025 £834,688)

Due to the redeemable options of the preference shares, the preferences shares are shown within creditors due within and over one year. Any associated dividends are shown within interest payable.

The preference shares carry no voting rights. The holders of preference shares are entitled to a fixed cumulative preferential dividend at the annual rate of 0.000001% of the nominal value of each preference share which will accrue on a daily basis from the first anniversary of the date of issue, then paid annually on each anniversary.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

25

Ordinary

£1

-

25

13

A Ordinary

£1

13

-

12

B Ordinary

£1

12

-

25

25

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director has an overdrawn directors loan account balance totalling £25 brought forward (2025: £Nil). During the year, the director of the company borrowed £2,753 (2025: £25) from the company and repaid £Nil (2025: £Nil). The balance at the end of the year totalled £2,778 (2025: £25).