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Registered number: 02987368 JONRAY FILM CONSTRUCTION LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
JONRAY FILM CONSTRUCTION LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 5
JONRAY FILM CONSTRUCTION LIMITED REGISTERED NUMBER:02987368
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 55,396 |  | 75,673
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 14,359 |  | 17,091 |
Cash at bank and in hand |  | 125,879 |  | 72,673 |
|  | 140,238 |  | 89,764 |
Creditors: amounts falling due within one year | 6 | (55,715) |  | (44,849) |
Net current assets |  |  | 84,523 |  | 44,915
Net assets |  |  | 139,919 |  | 120,588
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Capital redemption reserve |  |  | 100 |  | 100
Profit and loss account |  |  | 139,719 |  | 120,388
|  |  | 139,919 |  | 120,588
Page 1
JONRAY FILM CONSTRUCTION LIMITED REGISTERED NUMBER:02987368
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
R J Barrett
Director
Date: 1 August 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
JONRAY FILM CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Jonray Film Construction Limited is a limited liability company incorporated in England and Wales with it's registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company was that of film makers and hirers of film making equipment. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of services and equipment hire supplied during the period, exclusive of Value Added Tax and trade discounts.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 25% | straight line
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures & fittings | - | 25% | straight line
|  |  |  | Land & buildings | - | 4% | straight line
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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.
| 2.4 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty. Page 3
JONRAY FILM CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Creditors
Short term creditors are measured at the transaction price.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Plant & machinery | Motor vehicles | Fixtures & fittings | Land & buildings | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2024 | 77,377 | 75,329 | 41,549 | 22,292 | 216,547
| Additions | 1,638 | - | - | - | 1,638
| At 31 March 2025 | 79,015 | 75,329 | 41,549 | 22,292 | 218,185
| Depreciation |  |  |  |  |
| At 1 April 2024 | 67,927 | 27,832 | 41,549 | 3,567 | 140,875
| Charge for the year on owned assets | 5,190 | 15,832 | - | 892 | 21,914
| At 31 March 2025 | 73,117 | 43,664 | 41,549 | 4,459 | 162,789
| Net book value |  |  |  |  |
| At 31 March 2025 | 5,898 | 31,665 | - | 17,833 | 55,396
| At 31 March 2024 | 9,451 | 47,497 | - | 18,725 | 75,673
Page 4
JONRAY FILM CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 6,589 | 13,391
| Prepayments and accrued income | 7,770 | 3,700
|  | 14,359 | 17,091
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 125 | -
| Taxation and social security | 52,114 | 41,614
| Other creditors | 447 | 438
| Accruals and deferred income | 3,029 | 2,797
|  | 55,715 | 44,849
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
Page 5