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REGISTERED NUMBER: 02938501 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

D & O JONES LIMITED

D & O JONES LIMITED (REGISTERED NUMBER: 02938501)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D & O JONES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025







DIRECTORS: Mr D C Jones
Mrs O V L Jones
Mr N Jones



SECRETARY: Mrs O V L Jones



REGISTERED OFFICE: Rainow Mill House
Ingersley Vale
Bollington
Macclesfield
Cheshire
SK10 5BP



REGISTERED NUMBER: 02938501 (England and Wales)



ACCOUNTANT: Andrew W Berens FCA.
Chartered Accountant
48 Ringley Drive
Whitefield
Manchester
M45 7LR



BANKERS: Santander
Bridle Road
Bootle
Merseyside
GIR 0AA

D & O JONES LIMITED (REGISTERED NUMBER: 02938501)

BALANCE SHEET
30 JUNE 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 810,119 810,293

CURRENT ASSETS
Cash at bank 431,415 425,318

CREDITORS
Amounts falling due within one year 5 (76,888 ) (46,970 )
NET CURRENT ASSETS 354,527 378,348
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,164,646

1,188,641

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 1,164,642 1,188,637
SHAREHOLDERS' FUNDS 1,164,646 1,188,641

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2025 and were signed on its behalf by:




Mr D C Jones - Director



Mrs O V L Jones - Director


D & O JONES LIMITED (REGISTERED NUMBER: 02938501)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1. STATUTORY INFORMATION

D & O Jones Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - in accordance with the property
Fixtures and fittings - 15% on cost

No depreciation has been provided on the freehold buildings.

The directors have agreed that an annual review of the carrying value of the buildings will be undertaken in accordance with FRS 11. The review indicates that the property's "in use" value exceeds the book value. The directors also consider that the remaining useful life of the asset is greater than 50 years.

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.

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 2 (2024 - 2 ) .

D & O JONES LIMITED (REGISTERED NUMBER: 02938501)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
Freehold Short to and
property leasehold property fittings Totals
£    £    £    £    £   
COST
At 1 July 2024
and 30 June 2025 809,944 28,000 29,068 1,891 868,903
DEPRECIATION
At 1 July 2024 - 28,000 29,068 1,542 58,610
Charge for year - - - 174 174
At 30 June 2025 - 28,000 29,068 1,716 58,784
NET BOOK VALUE
At 30 June 2025 809,944 - - 175 810,119
At 30 June 2024 809,944 - - 349 810,293

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 1,450 272
Social security and other taxes (984 ) (984 )
VAT 2,577 1,842
Directors' current accounts 72,910 44,905
Accrued expenses 935 935
76,888 46,970