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REGISTERED NUMBER: SC503505 (Scotland)















Abridged Unaudited Financial Statements for the Year Ended 30 April 2024

for

Jons Projects Ltd.

Jons Projects Ltd. (Registered number: SC503505)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


Jons Projects Ltd.

Company Information
for the Year Ended 30 April 2024







DIRECTOR: J P Moore





REGISTERED OFFICE: 10 maxton court
Luncarty
Perth
PH1 3FF





REGISTERED NUMBER: SC503505 (Scotland)





ACCOUNTANTS: RAEBURN ALLISON & CO
CHARTERED ACCOUNTANTS
13/15 STRATHMORE HOUSE
TOWN CENTRE
EAST KILBRIDE
GLASGOW
G74 1LF

Jons Projects Ltd. (Registered number: SC503505)

Abridged Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 5,600 7,050

CURRENT ASSETS
Cash at bank 2,465 3,616

CREDITORS
Amounts falling due within one year (11,081 ) (2,168 )
NET CURRENT (LIABILITIES)/ASSETS (8,616 ) 1,448
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,016

)

8,498

PROVISIONS FOR LIABILITIES 5 (1,064 ) (1,340 )
NET (LIABILITIES)/ASSETS (4,080 ) 7,158

CAPITAL AND RESERVES
Called up share capital 6 2 2
Retained earnings (4,082 ) 7,156
SHAREHOLDERS' FUNDS (4,080 ) 7,158

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 January 2025 and were signed by:



J P Moore - Director


Jons Projects Ltd. (Registered number: SC503505)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Jons Projects Ltd. is a private company, limited by shares , registered in Scotland. 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 - 20% on reducing balance

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 2 (2023 - 2 ) .

Jons Projects Ltd. (Registered number: SC503505)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023
and 30 April 2024 23,320
DEPRECIATION
At 1 May 2023 16,270
Charge for year 1,450
At 30 April 2024 17,720
NET BOOK VALUE
At 30 April 2024 5,600
At 30 April 2023 7,050

5. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 1,064 1,340

Deferred
tax
£   
Balance at 1 May 2023 1,340
Provided during year (276 )
Balance at 30 April 2024 1,064

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary 1 2 2

7. ULTIMATE CONTROLLING PARTY

The director and his wife.