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REGISTERED NUMBER: 09996899 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

J OWEN & SONS LTD

J OWEN & SONS LTD (REGISTERED NUMBER: 09996899)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J OWEN & SONS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 March 2025







DIRECTOR: J Owen





REGISTERED OFFICE: Newtown House, 38
Newtown Road
Liphook
Hampshire
GU30 7DX





REGISTERED NUMBER: 09996899 (England and Wales)





ACCOUNTANTS: Traviss & Co Ltd
Chartered Certified Accountants
Newtown House
38 Newtown Road
Liphook
Hampshire
GU30 7DX

J OWEN & SONS LTD (REGISTERED NUMBER: 09996899)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 27,867 4,279

CURRENT ASSETS
Stocks 5,000 -
Debtors 5 611 71,181
Cash at bank 11,097 1
16,708 71,182
CREDITORS
Amounts falling due within one year 6 60,680 74,493
NET CURRENT LIABILITIES (43,972 ) (3,311 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(16,105

)

968

CREDITORS
Amounts falling due after more than one year 7 2,121 27,575
NET LIABILITIES (18,226 ) (26,607 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (18,227 ) (26,608 )
(18,226 ) (26,607 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

J OWEN & SONS LTD (REGISTERED NUMBER: 09996899)

BALANCE SHEET - continued
31 March 2025



The financial statements were approved by the director and authorised for issue on 3 June 2025 and were signed by:





J Owen - Director


J OWEN & SONS LTD (REGISTERED NUMBER: 09996899)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2025


1. STATUTORY INFORMATION

J Owen & Sons Ltd 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 represents sale of goods excluding value added tax.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are stated at the lower of cost of net realisable value.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

J OWEN & SONS LTD (REGISTERED NUMBER: 09996899)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 March 2025


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 7,895 1,565 14,881 2,685 27,026
Additions 1,183 310 30,604 1,166 33,263
At 31 March 2025 9,078 1,875 45,485 3,851 60,289
DEPRECIATION
At 1 April 2024 6,291 1,049 12,979 2,428 22,747
Charge for year 697 206 8,126 646 9,675
At 31 March 2025 6,988 1,255 21,105 3,074 32,422
NET BOOK VALUE
At 31 March 2025 2,090 620 24,380 777 27,867
At 31 March 2024 1,604 516 1,902 257 4,279

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 2,456
Other debtors 611 68,725
611 71,181

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 25,615 10,277
Hire purchase contracts - 154
Trade creditors 8,475 2,297
Taxation and social security 8,596 55,665
Other creditors 17,994 6,100
60,680 74,493

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 2,121 27,575

J OWEN & SONS LTD (REGISTERED NUMBER: 09996899)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 March 2025


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2025 2024
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 14,848