REGISTERED NUMBER: 13431547 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

RUPERT JONES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R T H Jones

REGISTERED OFFICE:

Dairy Barn Rectory Lane

Charlton Musgrove

Wincanton

BA9 8ET

REGISTERED NUMBER:

13431547 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Tangible assets

4

150

439

Investments

5

154,322

-

154,472

439

CURRENT ASSETS

Debtors

6

52,705

20,673

Cash at bank

94,518

91,408

147,223

112,081

CREDITORS

Amounts falling due within one year

7

86,833

32,608

NET CURRENT ASSETS

60,390

79,473

TOTAL ASSETS LESS CURRENT LIABILITIES

214,862

79,912

PROVISIONS FOR LIABILITIES

38

110

NET ASSETS

214,824

79,802

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

214,823

79,801

214,824

79,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2025 and were signed by:

R T H Jones - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

Straight line over 4 years

Computer equipment

-

Straight line over 3 years

Financial instruments

Financial Instruments are classified by the director as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

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.

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.

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.

Going concern

The director has considered the risks and issues concerning the company and its activities, and no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern have been identified by the director.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

402

2,137

2,539

DEPRECIATION

At 1 April 2024

271

1,829

2,100

Charge for year

101

188

289

At 31 March 2025

372

2,017

2,389

NET BOOK VALUE

At 31 March 2025

30

120

150

At 31 March 2024

131

308

439

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

168,293

Revaluations

(13,971

)

At 31 March 2025

154,322

NET BOOK VALUE

At 31 March 2025

154,322

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2025

154,322

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

52,705

20,673

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation Tax

57,672

12,822

Social security and other taxes

4,544

3,478

VAT

13,793

4,941

Directors' current accounts

8,568

10,067

Accruals and deferred income

2,256

1,300

86,833

32,608

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

R T H Jones

Balance outstanding at start of year

(10,067

)

-

Amounts advanced

2,618

-

Amounts repaid

(1,119

)

(10,067

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8,568

)

(10,067

)

No interest has been charged on the above balance, and there are no set repayment terms.