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Registration number: 11706986

Jones Drainage & Groundworks Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 November 2024

 

Jones Drainage & Groundworks Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Jones Drainage & Groundworks Ltd

Company Information

Directors

Mr R Jones

Mrs S Jones

Mr S Jones

Mrs K Jones

Registered office

Rosemaber Farm
Breage
Helston
Cornwall
TR13 9NE

Accountants

D.J. Reynolds & Co
15 Alverton Street
Penzance
Cornwall
TR18 2QP

 

Jones Drainage & Groundworks Ltd

(Registration number: 11706986)
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,278

1,503

Current assets

 

Debtors

5

20,740

32,786

Cash at bank and in hand

 

18,568

8,645

 

39,308

41,431

Creditors: Amounts falling due within one year

6

(12,856)

(14,878)

Net current assets

 

26,452

26,553

Total assets less current liabilities

 

27,730

28,056

Provisions for liabilities

(243)

(286)

Net assets

 

27,487

27,770

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

27,387

27,670

Shareholders' funds

 

27,487

27,770

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 August 2025 and signed on its behalf by:
 

 

Jones Drainage & Groundworks Ltd

(Registration number: 11706986)
Balance Sheet as at 30 November 2024

.........................................
Mrs S Jones
Director

 

Jones Drainage & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Rosemaber Farm
Breage
Helston
Cornwall
TR13 9NE

These financial statements were authorised for issue by the Board on 29 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Jones Drainage & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

15% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Jones Drainage & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2023 - 4).

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 December 2023

2,447

2,447

At 30 November 2024

2,447

2,447

Depreciation

At 1 December 2023

944

944

Charge for the year

225

225

At 30 November 2024

1,169

1,169

Carrying amount

At 30 November 2024

1,278

1,278

At 30 November 2023

1,503

1,503

5

Debtors

Current

2024
£

2023
£

Trade debtors

20,435

28,432

Other debtors

305

4,354

 

20,740

32,786

 

Jones Drainage & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

521

1,342

Taxation and social security

2,716

4,016

Accruals and deferred income

1,250

1,235

Other creditors

8,369

8,285

12,856

14,878

7

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

         

8

Related party transactions

Transactions with directors

2024

At 1 December 2023
£

Advances to director
£

Repayments by director
£

At 30 November 2024
£

Mr R Jones

Director's loan account

(1,719)

1,000

(1,000)

(1,719)

         
       

Mrs S Jones

Director's loan account

(1,372)

1,000

(1,000)

(1,372)

         
       

Mr S Jones

Director's loan account

(1,219)

1,000

(1,000)

(1,219)

         
       

Mrs K Jones

Director's loan account

(3,975)

1,000

(1,000)

(3,975)

         
       

 

Jones Drainage & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

 

2023

At 1 December 2022
£

At 30 November 2023
£

Mr R Jones

Director's loan account

(1,719)

(1,719)

     
   

Mrs S Jones

Director's loan account

(1,372)

(1,372)

     
   

Mr S Jones

Director's loan account

(1,219)

(1,219)

     
   

Mrs K Jones

Director's loan account

(3,975)

(3,975)