Registered number
04799709
Phil Jones Consultancy Limited
Unaudited Filleted Accounts
30 June 2025
Phil Jones Consultancy Limited
Registered number: 04799709
Balance Sheet
as at 30 June 2025
Notes 2025 2024
£ £
Current assets
Cash at bank and in hand 31,815 28,854
Creditors: amounts falling due within one year 3 (17,569) (17,313)
Net current assets 14,246 11,541
Net assets 14,246 11,541
Capital and reserves
Called up share capital 1 1
Profit and loss account 14,245 11,540
Shareholder's funds 14,246 11,541
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Jones
P Jones
Director
Approved by the board on 12 August 2025
Phil Jones Consultancy Limited
Notes to the Accounts
for the year ended 30 June 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Creditors: amounts falling due within one year 2025 2024
£ £
Corporation tax 3,449 3,332
Other taxes and social security costs 492 455
Other creditors 13,628 13,526
17,569 17,313
4 Other information
Phil Jones Consultancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
36 Vincent Road
Luton
Bedfordshire
LU4 9AW
The company is controlled by P Jones.
Other creditors comprises amounts owed to the director and sole shareholder, P Jones.
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