Company No: 07661499 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	273		408
		273		408
Current assets
Debtors	4	28,986		36,219
Cash at bank and in hand		385,649		219,267
		414,635		255,486
Creditors: amounts falling due within one year	5	( 83,732)		( 58,761)
Net current assets		330,903		196,725
Total assets less current liabilities		331,176		197,133
Provision for liabilities		( 68)		( 102)
Net assets		331,108		197,031
Capital and reserves
Called-up share capital	6	1		1
Profit and loss account		331,107		197,030
Total shareholder's funds		331,108		197,031

For the financial 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Finlay Jones Associates Ltd (registered number: 07661499) were approved and authorised for issue by the Board of Directors on 07 October 2025. They were signed on its behalf by:

Mr D F H Jones 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

Finlay Jones Associates 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 Craven Hill Cottage Craven Road, Inkpen, Hungerford, RG17 9DY, 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 represents amounts chargeable, net of value added tax, in respect of the sale of services to customers.

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.

Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Office equipment

33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

2. Employees

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

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 April 2024	6,356		6,356
At 31 March 2025	6,356		6,356
Accumulated depreciation
At 01 April 2024	5,948		5,948
Charge for the financial year	135		135
At 31 March 2025	6,083		6,083
Net book value
At 31 March 2025	273		273
At 31 March 2024	408		408

4. Debtors

	2025		2024
	£		£
Trade debtors	28,986		36,219

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	4,404		0
Taxation and social security	74,715		25,772
Other creditors	4,613		32,989
	83,732		58,761

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 0.01 each	1		1