REGISTERED NUMBER: 04704986 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Christopher J Jones Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C J Jones

SECRETARY:

Mrs J Jones

REGISTERED OFFICE:

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

REGISTERED NUMBER:

04704986 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Intangible assets

4

-

-

Investments

5

237,603

221,419

Investment property

6

350,000

350,000

587,603

571,419

CURRENT ASSETS

Debtors

7

385,369

323,282

Cash at bank

26,845

17,088

412,214

340,370

CREDITORS

Amounts falling due within one year

8

80,235

44,494

NET CURRENT ASSETS

331,979

295,876

TOTAL ASSETS LESS CURRENT LIABILITIES

919,582

867,295

CREDITORS

Amounts falling due after more than one year

9

(33,500

)

(40,500

)

PROVISIONS FOR LIABILITIES

(59,796

)

(55,750

)

NET ASSETS

826,286

771,045

CAPITAL AND RESERVES

Called up share capital

10

100

100

Non-distributable reserves

11

179,385

167,247

Retained earnings

646,801

603,698

SHAREHOLDERS' FUNDS

826,286

771,045

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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 November 2025 and were signed by:

Mr C J Jones - Director

1.	STATUTORY INFORMATION

Christopher J Jones Limited 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.

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 represents the company's share of the profits of the partnership.

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives.

Goodwill - thirteen years

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Investments in associates

Investments in associate undertakings are revalued annually at market value and any surplus or deficit is dealt with through the fair value reserve.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

264,000

AMORTISATION

At 1 April 2024

and 31 March 2025

264,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

Goodwill arose on the purchase of the company's share in a partnership.

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST OR VALUATION

At 1 April 2024

221,419

Revaluations

16,184

At 31 March 2025

237,603

NET BOOK VALUE

At 31 March 2025

237,603

At 31 March 2024

221,419

Cost or valuation at 31 March 2025 is represented by:

Interest

in

associate

£

Valuation in 2018

105,144

Valuation in 2019

37,069

Valuation in 2020

35,990

Valuation in 2021

41,806

Valuation in 2022

37,419

Valuation in 2023

17,322

Valuation in 2024

(53,421

)

Valuation in 2025

16,184

Cost

90

237,603

If interests in associates had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

90

90

Interests in associates were valued on an open market basis on 31 March 2025 by the director, Mr C J Jones .

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

350,000

NET BOOK VALUE

At 31 March 2025

350,000

At 31 March 2024

350,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2024

1,668

Cost

348,332

350,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

348,332

348,332

Investment property was valued on an open market basis on 31 March 2025 by the director, Mr C J Jones .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Due from partnership

280,354

201,622

Amounts owed by participating interests

91,629

77,745

Other debtors

1,100

12,229

Directors' current accounts

12,286

30,979

Prepayments and accrued income

-

707

385,369

323,282

Other than as stated under directors' loan accounts above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

12,000

12,000

Tax

68,209

32,494

Accruals and deferred income

26

-

80,235

44,494

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans >1 year

33,500

40,500

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid

Number:

Class:

Nominal

2024

2023

value:

£

£

51

Ordinary A

£1

51

51

33

Ordinary B

£1

33

33

8

Ordinary C

£1

8

8

8

Ordinary D

£1

8

8

100

100

11.

RESERVES

Non-distributable

reserves

£

At 1 April 2024

167,247

Unrealised surplus on

revaluation of fixed asset

investments

16,184

Deferred tax on revaluation

surplus

(4,046

)

At 31 March 2025

179,385

12.	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

£

£

Mr C J Jones

Balance outstanding at start of year

30,980

13,977

Amounts advanced

129,662

191,907

Amounts repaid

(148,356

)

(174,904

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,286

30,980

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% per annum.

13.	RELATED PARTY DISCLOSURES

The balance outstanding on interest free loans provided to companies with common directors amounted to £91,629 (2023: £77,745).