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REGISTERED NUMBER: 09998389 (England and Wales)












Unaudited Financial Statements for the Year Ended 28 February 2023

for

Jonp Limited

Jonp Limited (Registered number: 09998389)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Jonp Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: J S Pratchett
Mrs J R Pratchett





REGISTERED OFFICE: South Building
Upper Farm
Wootton St Lawrence
BASINGSTOKE
Hampshire
RG23 8PE





REGISTERED NUMBER: 09998389 (England and Wales)





ACCOUNTANTS: Weller Mackrill
Chartered Certified Accountants
South Building
Upper Farm
Wootton St Lawrence
Basingstoke
Hampshire
RG23 8PE

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Jonp Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jonp Limited for the year ended 28 February 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Jonp Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Jonp Limited and state those matters that we have agreed to state to the Board of Directors of Jonp Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Jonp Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Jonp Limited. You consider that Jonp Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Jonp Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Weller Mackrill
Chartered Certified Accountants
South Building
Upper Farm
Wootton St Lawrence
Basingstoke
Hampshire
RG23 8PE


10 November 2023

Jonp Limited (Registered number: 09998389)

Balance Sheet
28 February 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 80,820 62,847

CURRENT ASSETS
Debtors 5 19,302 28,868
Cash at bank and in hand 17,364 25,799
36,666 54,667
CREDITORS
Amounts falling due within one year 6 (42,918 ) (24,377 )
NET CURRENT (LIABILITIES)/ASSETS (6,252 ) 30,290
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,568

93,137

CREDITORS
Amounts falling due after more than one
year

7

(42,397

)

(49,950

)

PROVISIONS FOR LIABILITIES (14,174 ) (10,501 )
NET ASSETS 17,997 32,686

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 17,977 32,666
17,997 32,686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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.

Jonp Limited (Registered number: 09998389)

Balance Sheet - continued
28 February 2023


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 10 November 2023 and were signed on its behalf by:





J S Pratchett - Director


Jonp Limited (Registered number: 09998389)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Jonp 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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

Going concern
The accounts have been prepared on a going concern basis, despite the fact that current liabilities exceed current assets. The directors have given an undertaking to support the company until it returns to a net current assets position. They consider that it is appropriate to prepare the accounts on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Jonp Limited (Registered number: 09998389)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 March 2022 - 61,090 51,634 112,724
Additions 6,667 - 43,392 50,059
At 28 February 2023 6,667 61,090 95,026 162,783
DEPRECIATION
At 1 March 2022 - 15,273 34,604 49,877
Charge for year 1,667 11,454 18,965 32,086
At 28 February 2023 1,667 26,727 53,569 81,963
NET BOOK VALUE
At 28 February 2023 5,000 34,363 41,457 80,820
At 28 February 2022 - 45,817 17,030 62,847

Included in the above are assets held under hire purchase agreements. The depreciation charged during the year in respect of these assets totalled £11,454 (2022: £15,273). The net book value in respect of these assets is £34,363 (2022: £45,817).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 19,302 23,214
Other debtors - 5,654
19,302 28,868

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,962 5,889
Hire purchase contracts 1,676 824
Taxation and social security 9,245 14,432
Other creditors 26,035 3,232
42,918 24,377

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 13,974 19,851
Hire purchase contracts 28,423 30,099
42,397 49,950

Jonp Limited (Registered number: 09998389)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 30,099 30,923

Hire purchase debt is secured against the assets they are financing.

Bank borrowings are unsecured.