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Registered number: 11125905
Jones Food & Beverage Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
James Khan
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11125905
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 66,688 79,176
66,688 79,176
CURRENT ASSETS
Stocks 5 4,500 4,000
Debtors 6 130 -
Cash at bank and in hand 24,259 41,010
28,889 45,010
Creditors: Amounts Falling Due Within One Year 7 (97,252 ) (117,017 )
NET CURRENT ASSETS (LIABILITIES) (68,363 ) (72,007 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,675 ) 7,169
Creditors: Amounts Falling Due After More Than One Year 8 (84,517 ) (107,790 )
NET LIABILITIES (86,192 ) (100,621 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (86,292 ) (100,721 )
SHAREHOLDERS' FUNDS (86,192) (100,621)
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jackson Jones
Director
29/04/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jones Food & Beverage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11125905 . The registered office is AK Unit 2, Bridgend Road, Llanharan, Rhondda Cynon Taf, CF72 9RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2023: 16)
18 16
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2024 16,589 65,616 9,995 46,590
Additions - - - -
As at 31 December 2024 16,589 65,616 9,995 46,590
Depreciation
As at 1 January 2024 6,286 31,475 625 22,700
Provided during the period 1,659 5,070 2,342 3,635
As at 31 December 2024 7,945 36,545 2,967 26,335
Net Book Value
As at 31 December 2024 8,644 29,071 7,028 20,255
As at 1 January 2024 10,303 34,141 9,370 23,890
Computer Equipment Total
£ £
Cost
As at 1 January 2024 3,819 142,609
Additions 760 760
As at 31 December 2024 4,579 143,369
Depreciation
As at 1 January 2024 2,347 63,433
Provided during the period 542 13,248
As at 31 December 2024 2,889 76,681
Net Book Value
As at 31 December 2024 1,690 66,688
As at 1 January 2024 1,472 79,176
5. Stocks
2024 2023
£ £
Stock 4,500 4,000
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 130 -
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,499 2,499
Trade creditors 36,548 29,247
Bank loans and overdrafts 22,222 22,222
Other taxes and social security 4,304 11,928
VAT 5,420 2,180
Other creditors 10,477 19,157
Accruals and deferred income 1,391 2,741
Director's loan account 14,391 27,043
97,252 117,017
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,291 6,872
Other loans (Long term liabilities - creditors > 1 year) 80,226 100,918
84,517 107,790
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,499 2,499
Later than one year and not later than five years 4,291 6,872
6,790 9,371
6,790 9,371
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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