IRIS Accounts Production v24.2.0.383 07210587 director 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072105872023-03-31072105872024-03-31072105872023-04-012024-03-31072105872022-03-31072105872022-04-012023-03-31072105872023-03-3107210587ns15:EnglandWales2023-04-012024-03-3107210587ns14:PoundSterling2023-04-012024-03-3107210587ns10:Director12023-04-012024-03-3107210587ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3107210587ns10:SmallEntities2023-04-012024-03-3107210587ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3107210587ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3107210587ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3107210587ns10:FullAccounts2023-04-012024-03-310721058712023-04-012024-03-3107210587ns10:RegisteredOffice2023-04-012024-03-3107210587ns5:CurrentFinancialInstruments2024-03-3107210587ns5:CurrentFinancialInstruments2023-03-3107210587ns5:ShareCapital2024-03-3107210587ns5:ShareCapital2023-03-3107210587ns5:RetainedEarningsAccumulatedLosses2024-03-3107210587ns5:RetainedEarningsAccumulatedLosses2023-03-3107210587ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3107210587ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-04-012024-03-3107210587ns5:PlantMachinery2023-04-012024-03-3107210587ns5:IntangibleAssetsOtherThanGoodwill2023-03-3107210587ns5:IntangibleAssetsOtherThanGoodwill2024-03-3107210587ns5:IntangibleAssetsOtherThanGoodwill2023-03-3107210587ns5:LandBuildings2023-03-3107210587ns5:PlantMachinery2023-03-3107210587ns5:LandBuildings2023-04-012024-03-3107210587ns5:LandBuildings2024-03-3107210587ns5:PlantMachinery2024-03-3107210587ns5:LandBuildings2023-03-3107210587ns5:PlantMachinery2023-03-3107210587ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3107210587ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-31072105871ns10:Director12023-03-31072105871ns10:Director12022-03-31072105871ns10:Director12023-04-012024-03-31072105871ns10:Director12022-04-012023-03-31072105871ns10:Director12024-03-31072105871ns10:Director12023-03-31
REGISTERED NUMBER: 07210587 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

C A Jones Limited

C A Jones Limited (Registered number: 07210587)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C A Jones Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: C A Jones





REGISTERED OFFICE: The Old School
The Quay
Carmarthen
Carmarthenshire
SA31 3LN





REGISTERED NUMBER: 07210587 (England and Wales)





ACCOUNTANTS: Ashmole & Co.
Chartered Certified Accountants
The Old School
The Quay
Carmarthen
Carmarthenshire
SA31 3LN

C A Jones Limited (Registered number: 07210587)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 204 409
Tangible assets 5 172,499 180,280
172,703 180,689

CURRENT ASSETS
Stocks 118,500 95,750
Debtors 6 16,462 40,955
Investments 7 25,022 25,022
Cash at bank 179,988 134,955
339,972 296,682
CREDITORS
Amounts falling due within one year 8 33,463 28,559
NET CURRENT ASSETS 306,509 268,123
TOTAL ASSETS LESS CURRENT
LIABILITIES

479,212

448,812

PROVISIONS FOR LIABILITIES 5,863 7,380
NET ASSETS 473,349 441,432

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 473,249 441,332
SHAREHOLDERS' FUNDS 473,349 441,432

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

C A Jones Limited (Registered number: 07210587)

Balance Sheet - continued
31 March 2024


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 November 2024 and were signed by:





C A Jones - Director


C A Jones Limited (Registered number: 07210587)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

C A Jones 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

SFP Entitlements are being amortised evenly over their estimated useful life of nil years.

Sfp entitlements
The SFP Entitlements are being amortised over 3 years.

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 etc - 33% on cost and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

C A Jones Limited (Registered number: 07210587)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023
and 31 March 2024 37,247
AMORTISATION
At 1 April 2023 36,838
Charge for year 205
At 31 March 2024 37,043
NET BOOK VALUE
At 31 March 2024 204
At 31 March 2023 409

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 131,106 136,607 267,713
DEPRECIATION
At 1 April 2023 - 87,433 87,433
Charge for year - 7,781 7,781
At 31 March 2024 - 95,214 95,214
NET BOOK VALUE
At 31 March 2024 131,106 41,393 172,499
At 31 March 2023 131,106 49,174 180,280

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 15,745 17,449
Other debtors 717 23,506
16,462 40,955

7. CURRENT ASSET INVESTMENTS
31.3.24 31.3.23
£    £   
First milk retention a/c 25,022 25,022

C A Jones Limited (Registered number: 07210587)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 6,691 10,520
Taxation and social security 23,410 18,039
Other creditors 3,362 -
33,463 28,559

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
C A Jones
Balance outstanding at start of year 21,601 (41 )
Amounts advanced 40,095 55,248
Amounts repaid (65,060 ) (33,606 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,364 ) 21,601

10. RELATED PARTY DISCLOSURES

The company paid a rent of £177 (2023 - £1,612) to the sole Director for the use of the farm.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C A Jones.