Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.10 true No description of principal activity 2024-04-01 false 11 false false 00690806 2024-04-01 2025-03-31 00690806 2023-04-01 2024-03-31 00690806 2025-03-31 00690806 2024-03-31 00690806 c:Director1 2024-04-01 2025-03-31 00690806 d:Buildings 2024-04-01 2025-03-31 00690806 d:Buildings 2025-03-31 00690806 d:Buildings 2024-03-31 00690806 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00690806 d:Buildings d:LongLeaseholdAssets 2024-04-01 2025-03-31 00690806 d:Buildings d:LongLeaseholdAssets 2025-03-31 00690806 d:Buildings d:LongLeaseholdAssets 2024-03-31 00690806 d:Buildings d:ShortLeaseholdAssets 2024-04-01 2025-03-31 00690806 d:Buildings d:ShortLeaseholdAssets 2025-03-31 00690806 d:Buildings d:ShortLeaseholdAssets 2024-03-31 00690806 d:PlantMachinery 2024-04-01 2025-03-31 00690806 d:PlantMachinery 2025-03-31 00690806 d:PlantMachinery 2024-03-31 00690806 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00690806 d:MotorVehicles 2024-04-01 2025-03-31 00690806 d:MotorVehicles 2025-03-31 00690806 d:MotorVehicles 2024-03-31 00690806 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00690806 d:FurnitureFittings 2024-04-01 2025-03-31 00690806 d:FurnitureFittings 2025-03-31 00690806 d:FurnitureFittings 2024-03-31 00690806 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00690806 d:OfficeEquipment 2024-04-01 2025-03-31 00690806 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00690806 d:ComputerSoftware 2025-03-31 00690806 d:ComputerSoftware 2024-03-31 00690806 d:CurrentFinancialInstruments 2025-03-31 00690806 d:CurrentFinancialInstruments 2024-03-31 00690806 d:Non-currentFinancialInstruments 2025-03-31 00690806 d:Non-currentFinancialInstruments 2024-03-31 00690806 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 00690806 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 00690806 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 00690806 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 00690806 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 00690806 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 00690806 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-03-31 00690806 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-03-31 00690806 d:ShareCapital 2025-03-31 00690806 d:ShareCapital 2024-03-31 00690806 d:RevaluationReserve 2025-03-31 00690806 d:RevaluationReserve 2024-03-31 00690806 d:RetainedEarningsAccumulatedLosses 2025-03-31 00690806 d:RetainedEarningsAccumulatedLosses 2024-03-31 00690806 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 00690806 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 00690806 d:RetirementBenefitObligationsDeferredTax 2025-03-31 00690806 d:RetirementBenefitObligationsDeferredTax 2024-03-31 00690806 d:OtherDeferredTax 2025-03-31 00690806 d:OtherDeferredTax 2024-03-31 00690806 c:FRS102 2024-04-01 2025-03-31 00690806 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 00690806 c:FullAccounts 2024-04-01 2025-03-31 00690806 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00690806 2 2024-04-01 2025-03-31 00690806 5 2024-04-01 2025-03-31 00690806 6 2024-04-01 2025-03-31 00690806 d:ComputerSoftware d:OwnedIntangibleAssets 2024-04-01 2025-03-31 00690806 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 00690806 PETER WATSON JONES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
PETER WATSON JONES LIMITED REGISTERED NUMBER: 00690806 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,705 |  | 2,132
Tangible assets | 5 |  | 1,990,774 |  | 2,104,050
Investments |  |  | 28,056 |  | 26,571
|  |  | 2,020,535 |  | 2,132,753
Current assets |  |  |  |  |
Stocks |  | 328,124 |  | 465,152 |
Debtors | 7 | 2,923,596 |  | 2,695,542 |
Current asset investments | 8 | 28 |  | 76,071 |
Cash at bank and in hand | 9 | 34,683 |  | 8,763 |
|  | 3,286,431 |  | 3,245,528 |
Creditors: amounts falling due within one year | 10 | (466,640) |  | (958,362) |
Net current assets |  |  | 2,819,791 |  | 2,287,166
Total assets less current liabilities |  |  | 4,840,326 |  | 4,419,919
Creditors: amounts falling due after more than one year | 11 |  | (262,141) |  | (582,814)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (97,183) |  | (106,119) |
|  |  | (97,183) |  | (106,119)
Accruals and deferred income | 14 |  | (5,000) |  | (38,000)
Net assets excluding pension asset |  |  | 4,476,002 |  | 3,692,986
Net assets |  |  | 4,476,002 |  | 3,692,986
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 25,000 |  | 25,000
Revaluation reserve |  |  | 27,960 |  | 26,475
Profit and loss account |  |  | 4,423,042 |  | 3,641,511
|  |  | 4,476,002 |  | 3,692,986
Page 1
PETER WATSON JONES LIMITED REGISTERED NUMBER: 00690806 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ A J Watson Jones
Director
Date: 27 November 2025
The notes on pages 3 to 15 form part of these financial statements. Page 2
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Andrew Watson Jones Limited, 00690806, is a private company limited by shares, incorporated in England, with its registered office and principal place of business at Howle Manor, Newport, Shropshire, TF10 8AY. The comparatives for the prior year in the accounts relate to the year ended 31 March 2024. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.10 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | not depreciated
|  |  |  | Poultry sheds | - | not depreciated
|  |  |  | Tenant improvements | - | 10% or 20% reducing balance
|  |  |  | Plant and machinery | - | 10% or 20% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Office equipment | - | 20% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.12 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.13 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment. Page 6
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.14 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.15 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.16 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.17 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.18 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.19 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2024 - 10).
Page 7
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 April 2024 | 3,600
| At 31 March 2025 | 3,600
| Amortisation |
| At 1 April 2024 | 1,468
| Charge for the year on owned assets | 427
| At 31 March 2025 | 1,895
| Net book value |
| At 31 March 2025 | 1,705
| At 31 March 2024 | 2,132
Page 8
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Freehold property | Tenant improvements | Poultry sheds | Plant and machinery | Motor vehicles
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2024 | 133,170 | 1,080,586 | 934,011 | 3,844,439 | 41,490
| Additions | - | - | - | 39,301 | 39,430
| Disposals | - | - | - | (7,135) | (41,490)
| At 31 March 2025 | 133,170 | 1,080,586 | 934,011 | 3,876,605 | 39,430
| Depreciation |  |  |  |  |
| At 1 April 2024 | - | 607,822 | - | 3,300,651 | 27,634
| Charge for the year on owned assets | - | 47,318 | - | 120,158 | 9,858
| Disposals | - | - | - | (6,935) | (27,634)
| At 31 March 2025 | - | 655,140 | - | 3,413,874 | 9,858
| Net book value |  |  |  |  |
| At 31 March 2025 | 133,170 | 425,446 | 934,011 | 462,731 | 29,572
| At 31 March 2024 | 133,170 | 472,764 | 934,011 | 543,788 | 13,856
Page 9
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 5.Tangible fixed assets (continued)
|  | Fixtures and fittings | Total
|  | £ | £
| Cost or valuation |  |
| At 1 April 2024 | 24,370 | 6,058,066
| Additions | 1,223 | 79,954
| Disposals | - | (48,625)
| At 31 March 2025 | 25,593 | 6,089,395
| Depreciation |  |
| At 1 April 2024 | 17,909 | 3,954,016
| Charge for the year on owned assets | 1,840 | 179,174
| Disposals | - | (34,569)
| At 31 March 2025 | 19,749 | 4,098,621
| Net book value |  |
| At 31 March 2025 | 5,844 | 1,990,774
| At 31 March 2024 | 6,461 | 2,104,050
Page 10
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Fixed asset investments
|  | Investments in associates | Listed investments | Unlisted investments | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 95 | 26,475 | 1 | 26,571
| Revaluations | - | 1,485 | - | 1,485
| At 31 March 2025 | 95 | 27,960 | 1 | 28,056
| Included in listed investments is £26,475 relating to fair value of 1,500 shares in Genus Plc held by the company at 1 April 2024; the revaluation of £1,485 relates to a fair value adjustment to bring the previously mentioned shareholdings in line with their market value at 31 March 2025. Included in unlisted investments is £1 relating to the value of the company's shareholding in Meadow Valley Livestock Ltd at 31 March 2025.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,066,507 | 669,860
| Amounts owed by joint ventures and associated undertakings | - | 253,184
| Other debtors | 1,757,852 | 1,694,927
| Prepayments and accrued income | 86,547 | 63,806
| VAT recoverable | 12,690 | 13,765
|  | 2,923,596 | 2,695,542
8. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 28 | 76,071
|  | 28 | 76,071
Page 11
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 34,683 | 8,763
| Less: bank overdrafts | (93,004) | (13,798)
|  | (58,321) | (5,035)
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 93,004 | 13,798
| Bank loans | 31,279 | 123,619
| Payments received on account | 7,788 | 7,788
| Trade creditors | 191,178 | 655,795
| Corporation tax | 94,977 | 38,307
| Other taxation and social security | 6,349 | 9,259
| Obligations under finance lease and hire purchase contracts | 4,377 | 5,322
| Other creditors | 4,874 | 12,040
| Accruals and deferred income | 32,814 | 92,434
|  | 466,640 | 958,362
Page 12
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 235,005 | 571,603
| Net obligations under finance leases and hire purchase contracts | 27,136 | 11,211
|  | 262,141 | 582,814
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdraft | 93,004 | 13,798
| Bank loans | 266,284 | 695,222
|  | 359,288 | 709,020
| Details of security provided:
The bank loans and overdraft are secured on the assets held by the company. Page 13
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
12. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 31,279 | 123,619
|  | 31,279 | 123,619
| Amounts falling due 2-5 years |  |
| Bank loans | 101,113 | 437,698
|  | 101,113 | 437,698
| Amounts falling due after more than 5 years |  |
| Bank loans | 133,892 | 133,905
|  | 133,892 | 133,905
|  | 266,284 | 695,222
13. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (106,119)
| Charged to profit or loss | 8,936
| At end of year | (97,183)
Page 14
PETER WATSON JONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (97,712) | (85,393)
| Pension surplus | 529 | 226
| Change in tax rate | - | (20,952)
|  | (97,183) | (106,119)
14. | Accruals and deferred income
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Grants | 5,000 | 38,000
|  | 5,000 | 38,000
15. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £10,796 (2024: £15,504). Contributions totalling £4,874 (2024: £1,192) were payable to the fund at the balance sheet date and areincluded in creditors
16. | Related party transactions
| Included in investments is an amount of £50 (2024: £50) invested in Howle Manor Holdings Limited. Mr S Watson Jones, director of the company, is also a director of Howle Manor Holdings Limited. Also, included in creditors there is a loan balance due to Howle Manor Holdings Limited of nil (2024: £253,184 owed by Howle Manor Holdings Ltd to Peter Watson Jones Limited). No interest was paid on the outstanding balance during the year. Included in investments is an amount of £45 (2024: £45) invested in Small Robot Company Limited. Mr S Watson Jones, director of the company, is also a director of Small Robot Company Limited.
Page 15