Jonathan Owen (Leeds) Limited


Director	Dr Jonathan Owen


Registered Address	Fulford Lodge
	1 Heslington Lane
	York
	YO10 4HW


Registered Number	08949204 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		33		201
Investments	4		742,373		742,373
			742,406		742,574
Current assets
Cash at bank and on hand		1,606		2,110
		1,606		2,110
Creditors amounts falling due within one year	5	(302,015)		(315,866)
Net current assets (liabilities)			(300,409)		(313,756)
Total assets less current liabilities			441,997		428,818
Creditors amounts falling due after one year	6		(295,153)		(321,458)
Net assets			146,844		107,360
Capital and reserves
Called up share capital			200		100
Profit and loss account			146,644		107,260
Shareholders' funds			146,844		107,360

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 August 2025, and are signed on its behalf by:

Dr Jonathan Owen
Director
Registered Company No. 08949204

Jonathan Owen (Leeds) Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from management fees received during the period from group undertakings.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Straight line (years)
	Plant and machinery	15
	Office Equipment	33

	Investments
	Investments are initially recorded at cost and subsequently stated at cost less any accumulated impairment losses.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	6,114	1,279	7,393
Additions	1	-	1
At 31 March 25	6,115	1,279	7,394
Depreciation and impairment
At 01 April 24	5,913	1,279	7,192
Charge for year	169	-	169
At 31 March 25	6,082	1,279	7,361
Net book value
At 31 March 25	33	-	33
At 31 March 24	201	-	201

4.	Fixed asset investments
	The fixed asset investment represents the cost of acquiring 100% of the issued share capital of Wells Road Dental Surgery Ltd. This company is a trading company registered in England & Wales. Under the provision of section 398 of the Companies Act 2006, the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as a single entity.

Fixed asset investments

The fixed asset investment represents the cost of acquiring 100% of the issued share capital of Wells Road Dental Surgery Ltd. This company is a trading company registered in England & Wales. 

Under the provision of section 398 of the Companies Act 2006, the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as a single entity.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 24	742,373	742,373
At 31 March 25	742,373	742,373
Net book value
At 31 March 25	742,373	742,373
At 31 March 24	742,373	742,373

	Notes
	¹Investments in group undertakings and participating interests

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	23,352	20,400
Amounts owed to related parties	241,071	238,311
Taxation and social security	1,132	1,660
Other creditors	35,248	54,560
Accrued liabilities and deferred income	1,212	935
Total	302,015	315,866

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	295,153	321,458
Total	295,153	321,458

7.	Related party transactions
	During the year the director made available a loan to the company. Interest was charged on the loan at the UK market rate and charged to the company. At the year end the balance of this loan was £35,247 (2024: £54,560).

8.	Parent-subsidiary relationships
	Jonathan Owen (Leeds) Ltd is the parent company within it's group.