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Company Registration No. 13360221 (England and Wales)
JK JONES DEVELOPMENTS LIMITED Unaudited accounts for the year ended 31 March 2025
JK JONES DEVELOPMENTS LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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JK JONES DEVELOPMENTS LIMITED Company Information for the year ended 31 March 2025
Directors
Justin Jones Kirstie Jones
Secretary
Esquare Ltd
Company Number
13360221 (England and Wales)
Registered Office
7 HERBERT TERRACE PENARTH CF64 2AH WALES
Accountants
Evans Entwistle Villa House 7 Herbert Terrace Penarth Vale of Glamorgan CF64 2AH
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JK JONES DEVELOPMENTS LIMITED for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JK JONES DEVELOPMENTS LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Villa House 7 Herbert Terrace Penarth Vale of Glamorgan CF64 2AH 1 September 2025
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JK JONES DEVELOPMENTS LIMITED Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
210
Current assets
Debtors
3,575
-
Cash at bank and in hand
14,123
4,323
17,698
4,323
Creditors: amounts falling due within one year
(6,787)
(1,164)
Net current assets
10,911
3,159
Total assets less current liabilities
10,911
3,369
Creditors: amounts falling due after more than one year
-
(2,195)
Provisions for liabilities
Deferred tax
5
-
(40)
Net assets
10,911
1,134
Capital and reserves
Called up share capital
6
2
2
Profit and loss account
10,909
1,132
Shareholders' funds
10,911
1,134
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by
Justin Jones Director Company Registration No. 13360221
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JK JONES DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
JK JONES DEVELOPMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13360221. The registered office is 7 HERBERT TERRACE, PENARTH, CF64 2AH, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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JK JONES DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 April 2024
445
At 31 March 2025
445
Depreciation
At 1 April 2024
235
Charge for the year
210
At 31 March 2025
445
Net book value
At 31 March 2025
-
At 31 March 2024
210
5
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
-
40
2025
2024
£
£
Provision at start of year
40
68
Credited to the profit and loss account
(40)
(28)
Provision at end of year
-
40
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
7
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Justin Jones
general loan outstanding
-
3,575
-
3,575
-
3,575
-
3,575
The balance represents an interest free loan that is repayable upon demand.
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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