| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 30th April 2025 |
| for |
| Jones & Whymark Engineering Limited |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 30th April 2025 |
| for |
| Jones & Whymark Engineering Limited |
| Jones & Whymark Engineering Limited (Registered number: 01487921) |
| Contents of the Financial Statements |
| for the Year Ended 30th April 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Jones & Whymark Engineering Limited |
| Company Information |
| for the Year Ended 30th April 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| Jones & Whymark Engineering Limited (Registered number: 01487921) |
| Balance Sheet |
| 30th April 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks and work in progress |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair Value reserve | 8 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| Jones & Whymark Engineering Limited (Registered number: 01487921) |
| Balance Sheet - continued |
| 30th April 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Jones & Whymark Engineering Limited (Registered number: 01487921) |
| Notes to the Financial Statements |
| for the Year Ended 30th April 2025 |
| 1. | STATUTORY INFORMATION |
| Jones & Whymark Engineering Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery | - |
| Motor vehicles | - |
| Stocks |
| Stocks and work in progress and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks and work in progress to their present location and condition. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| Jones & Whymark Engineering Limited (Registered number: 01487921) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30th April 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| 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. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| assets |
| £ |
| COST |
| At 1st May 2024 |
| and 30th April 2025 |
| AMORTISATION |
| At 1st May 2024 |
| Charge for year |
| At 30th April 2025 |
| NET BOOK VALUE |
| At 30th April 2025 |
| At 30th April 2024 |
| Jones & Whymark Engineering Limited (Registered number: 01487921) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30th April 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| COST |
| At 1st May 2024 |
| Additions |
| At 30th April 2025 |
| DEPRECIATION |
| At 1st May 2024 |
| Charge for year |
| At 30th April 2025 |
| NET BOOK VALUE |
| At 30th April 2025 |
| At 30th April 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Taxation and social security | ( |
) |
| Other creditors |
| 8. | RESERVES |
| Fair |
| Value |
| reserve |
| £ |
| At 1st May 2024 |
| and 30th April 2025 |
| Jones & Whymark Engineering Limited (Registered number: 01487921) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30th April 2025 |
| 9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 30th April 2025 and 30th April 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| 10. | RELATED PARTY DISCLOSURES |
| The company has not disclosed details of transactions with Jones & Whymark Holdings Ltd on the grounds that the company is a wholly owned subsidiary of Jones & Whymark Holdings Ltd, a company incorporated in England and Wales. |
| 11. | ULTIMATE CONTROLLING PARTY |
| The company's ultimate controlling parties are its directors D. Jones and D. Whymark who each own 50% of the issued share capital of Jones & Whymark Holdings Ltd. |