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Unwin Jones Limited

Registered Number
07258665
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

Unwin Jones Limited
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

ALLAN, Kenneth
ALLAN, Mark Martindale
MARVIN, Charles Jeremy

Registered Address

Bridge Lane Studio
Bridge Lane
Carlisle
CA2 5SS

Registered Number

07258665 (England and Wales)
Unwin Jones Limited
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets354,43242,312
54,43242,312
Current assets
Debtors4640,445493,310
Cash at bank and on hand1,836,2871,475,036
2,476,7321,968,346
Creditors amounts falling due within one year5(554,567)(510,548)
Net current assets (liabilities)1,922,1651,457,798
Total assets less current liabilities1,976,5971,500,110
Provisions for liabilities6(1,445)-
Net assets1,975,1521,500,110
Capital and reserves
Called up share capital4,8884,888
Other reserves4,0004,000
Profit and loss account1,966,2641,491,222
Shareholders' funds1,975,1521,500,110
The financial statements were approved and authorised for issue by the Board of Directors on 13 March 2025, and are signed on its behalf by:
ALLAN, Kenneth
Director
Registered Company No. 07258665
Unwin Jones Limited
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the 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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets’ residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings153
Vehicles25-
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year1717
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 October 23112,04189,399201,440
Additions-37,04537,045
Disposals(32,491)-(32,491)
At 30 September 2479,550126,444205,994
Depreciation and impairment
At 01 October 2395,71663,412159,128
Charge for year3,44618,93922,385
On disposals(29,951)-(29,951)
At 30 September 2469,21182,351151,562
Net book value
At 30 September 2410,33944,09354,432
At 30 September 2316,32525,98742,312
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables506,648343,216
Other debtors62,44285,484
Prepayments and accrued income71,35564,610
Total640,445493,310
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables11,0036,005
Taxation and social security275,851165,747
Other creditors206,179228,903
Accrued liabilities and deferred income61,534109,893
Total554,567510,548
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,445-
Total1,445-
7.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £20,842 (2023 - £19,169). The company also contributed £275,000 (2023 - £Nil) to the directors personal pension schemes.
8.Other commitments
At 30 September 2024 the company had future minimum lease payments under non−cancellable operating leases of £49,154 (2023 - £30,733).
9.Directors advances, credits and guarantees
On 01 October 2023 a director owed the company £21,347. During the period this director was advanced a further £49,018 and repaid £60,923. As at 30 September 2024 this director owed the Company £9,442. No interest was charged on this loan.
10.Related party transactions
During the year a director had a loan account with the company. At the balance sheet date the company owed the director £167,757 (2023 - £183,420). This loan is unsecured, interest free and repayable upon demand. During the year another director had a loan account with the company. At the balance sheet date the company owed the director £32,490 (2023 - £39,030). This loan is unsecured, interest free and repayable upon demand.