Company No: 05185456 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Natasha Louise Morrell
	Stephen Jonathan Morrell

REGISTERED OFFICE	Wellington House
	Aviator Court
	York
	YO30 4UZ
	United Kingdom

COMPANY NUMBER

05185456 (England and Wales)

ACCOUNTANT	Morrell Middleton Auditors Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	( 1)		7,526
		(1)		7,526
Current assets
Stocks		30,814		30,814
Debtors
- due within one year	4	5,531		72,059
- due after more than one year	4	25,801		6,027
Cash at bank and in hand		4,687		1,698
		66,833		110,598
Creditors: amounts falling due within one year	5	( 21,380)		( 30,775)
Net current assets		45,453		79,823
Total assets less current liabilities		45,452		87,349
Creditors: amounts falling due after more than one year	6	( 25,727)		( 68,663)
Net assets		19,725		18,686
Capital and reserves
Called-up share capital	7	1,000		1,000
Profit and loss account		18,725		17,686
Total shareholder's funds		19,725		18,686

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Jones & Co of York Ltd (registered number: 05185456) were approved and authorised for issue by the Board of Directors on 06 September 2025. They were signed on its behalf by:

Stephen Jonathan Morrell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Jones & Co of York Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House, Aviator Court, York, YO30 4UZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 February 2024	18,770		18,770
At 31 January 2025	18,770		18,770
Accumulated amortisation
At 01 February 2024	11,244		11,244
At 31 January 2025	18,771		18,771
Net book value
At 31 January 2025	( 1)		( 1)
At 31 January 2024	7,526		7,526

4. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	5,531		72,059
Debtors: amounts falling due after more than one year
Amounts owed by joint ventures	25,801		6,027

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	825		0
Taxation and social security	20,330		30,775
Other creditors	225		0
	21,380		30,775

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	25,727		48,435
Amounts owed to joint ventures	0		20,228
	25,727		68,663

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000