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A L Jones & Son Limited
Registered Number:07710208
For the year ended 31 July 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 July 2024
A L Jones & Son Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
07710208
As at 31 July 2024
A L Jones & Son Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
73,869
53,909
3
73,869
53,909
Current assets
Trade and other receivables
42,497
47,835
4
16,001
Cash and cash equivalents
21,141
68,976
58,498
Trade and other payables: amounts falling due within one
year
(26,522)
(40,636)
5
31,976
28,340
Net current assets
Total assets less current liabilities
102,209
85,885
Trade and other payables: amounts falling due after more
than one year
(22,003)
(18,255)
6
(9,797)
(5,907)
Provisions for liabilities
74,157
Net assets
57,975
Capital and reserves
Called up share capital
100
100
Retained earnings
74,057
57,875
74,157
57,975
Shareholders' funds
For the year ended 31 July 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Adrian Leigh Jones Director
These financial statements were approved and authorised for issue by the Board on 17 January 2025 and were signed by:
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4
Registered Number :
07710208
For the year ended 31 July 2024
A L Jones & Son Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 July 2024
A L Jones & Son Limited
Notes to the Financial Statements
Statutory Information
A L Jones & Son Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 07710208.
Registered address:
Burley Hill Garage
Pant Du Road
Eryrys
Mold
CH7 4DD
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of 10 years.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Tools & Equipment
10% Straight line
20% Straight line
Computer equipment
20% Straight line
Motor Vehicles
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
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.
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6
For the year ended 31 July 2024
A L Jones & Son Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 August 2023
10,000
At 31 July 2024
10,000
Amortisation
At 01 August 2023
10,000
At 31 July 2024
10,000
Net book value
At 31 July 2024
-
At 31 July 2023
-
3. Property, plant and equipment
Total
Computer
equipment
Motor Vehicles
Tools &
Equipment
Land and
buildings
£
£
£
£
£
Cost or
valuation
At 01 August 2023
96,501
-
50,585
25,936
19,980
23,754
831
-
9,753
13,170
Additions
At 31 July 2024
35,689
50,585
831
120,255
33,150
Provision for depreciation and impairment
At 01 August 2023
42,592
-
29,085
13,507
-
Charge for year
3,794
46
1,500
2,248
-
At 31 July 2024
46,386
46
30,585
15,755
-
At 31 July 2024
Net book value
33,150
19,934
20,000
785
73,869
At 31 July 2023
19,980
12,429
21,500
-
53,909
4. Trade and other receivables
2023
2024
£
£
Trade debtors
47,835
42,497
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7
For the year ended 31 July 2024
A L Jones & Son Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft (secured)
5,149
5,021
Trade creditors
17,917
8,638
Taxation and social security
17,570
12,863
40,636
26,522
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft (secured)
4,388
9,537
12,466
13,867
Directors' loan accounts
18,255
22,003
7. Average number of persons employed
During the year the average number of employees was 1 (2023 : 1)
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