REGISTERED NUMBER: 00694089 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2026

FOR

J ATKINSON (EAST MEON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Jane Elizabeth Atkinson

Matthew Joseph Atkinson

Nicholas Michael Atkinson

SECRETARY:

Mrs Susan Jane Atkinson

REGISTERED OFFICE:

South Farm

East Meon

Petersfield

Hampshire

GU32 1EZ

REGISTERED NUMBER:

00694089 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

BANKERS:

National Westminster Bank Plc

4 High Street

Petersfield

Hampshire

GU32 3JF

FIXED ASSETS

Tangible assets

4

14,285,670

14,647,333

Investments

5

2,392

2,392

14,288,062

14,649,725

CURRENT ASSETS

Stocks

292,207

322,820

Debtors

6

134,326

74,133

Cash at bank

308,595

151,546

735,128

548,499

CREDITORS

Amounts falling due within one year

7

425,243

222,238

NET CURRENT ASSETS

309,885

326,261

TOTAL ASSETS LESS CURRENT LIABILITIES

14,597,947

14,975,986

CREDITORS

Amounts falling due after more than one year

8

270,904

1,947,544

NET ASSETS

14,327,043

13,028,442

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

9

11,524,639

11,524,639

Retained earnings

2,801,404

1,502,803

SHAREHOLDERS' FUNDS

14,327,043

13,028,442

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 16th October 2026 and were signed on its behalf by:

Nicholas Michael Atkinson - Director

1.	STATUTORY INFORMATION

J Atkinson (East Meon) 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost and nil

Vehicles, tractors & equipment

-

20% on reducing balance

Office equipment

-

33.33% on cost and 20% on reducing balance

Valuation

The valuation is prepared on the basis of the lower of cost and net realisable value at cost of production by professional valuers BCM Wilson Hill. Cost of production includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Vehicles,

Freehold

tractors

Office

property

& equipment

equipment

Totals

£

£

£

£

COST

At 1st June 2025

13,966,745

1,933,217

15,071

15,915,033

Additions

3,470

647,592

423

651,485

Disposals

(764,934

)

(323,180

)

-

(1,088,114

)

At 31st May 2026

13,205,281

2,257,629

15,494

15,478,404

DEPRECIATION

At 1st June 2025

-

1,253,449

14,251

1,267,700

Charge for year

-

163,222

273

163,495

Eliminated on disposal

-

(238,461

)

-

(238,461

)

At 31st May 2026

-

1,178,210

14,524

1,192,734

NET BOOK VALUE

At 31st May 2026

13,205,281

1,079,419

970

14,285,670

At 31st May 2025

13,966,745

679,768

820

14,647,333

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Vehicles,

tractors

& equipment

£

COST

At 1st June 2025

39,694

Additions

284,606

Transfer to ownership

(22,094

)

At 31st May 2026

302,206

DEPRECIATION

At 1st June 2025

5,303

Charge for year

5,720

Transfer to ownership

(5,303

)

At 31st May 2026

5,720

NET BOOK VALUE

At 31st May 2026

296,486

At 31st May 2025

34,391

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st June 2025

and 31st May 2026

2,392

NET BOOK VALUE

At 31st May 2026

2,392

At 31st May 2025

2,392

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1

-

Other debtors

134,325

74,133

134,326

74,133

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

72,426

12,149

Trade creditors

197,858

66,063

Taxation and social security

3,511

3,004

Other creditors

151,448

141,022

425,243

222,238

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

142,404

-

Other creditors

128,500

1,947,544

270,904

1,947,544

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

128,500

1,947,544

9.

RESERVES

Revaluation

reserve

£

At 1st June 2025

and 31st May 2026

11,524,639