REGISTERED NUMBER: 07210587 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

C A Jones Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C A Jones

REGISTERED OFFICE:

The Old School

The Quay

Carmarthen

Carmarthenshire

SA31 3LN

REGISTERED NUMBER:

07210587 (England and Wales)

ACCOUNTANTS:

Ashmole & Co.

Chartered Certified Accountants

The Old School

The Quay

Carmarthen

Carmarthenshire

SA31 3LN

FIXED ASSETS

Intangible assets

4

-

204

Tangible assets

5

166,328

172,499

166,328

172,703

CURRENT ASSETS

Stocks

102,870

118,500

Debtors

6

37,397

16,462

Investments

7

25,022

25,022

Cash at bank

249,827

179,988

415,116

339,972

CREDITORS

Amounts falling due within one year

8

49,590

33,463

NET CURRENT ASSETS

365,526

306,509

TOTAL ASSETS LESS CURRENT LIABILITIES

531,854

479,212

PROVISIONS FOR LIABILITIES

4,651

5,863

NET ASSETS

527,203

473,349

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

527,103

473,249

SHAREHOLDERS' FUNDS

527,203

473,349

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 December 2025 and were signed by:

C A Jones - Director

1.	STATUTORY INFORMATION

C A 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.

Turnover

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

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.

SFP Entitlements are being amortised evenly over their estimated useful life of nil years.

Sfp entitlements

The SFP Entitlements are being amortised over 3 years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

37,247

AMORTISATION

At 1 April 2024

37,043

Charge for year

204

At 31 March 2025

37,247

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

204

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

131,106

136,607

267,713

DEPRECIATION

At 1 April 2024

-

95,214

95,214

Charge for year

-

6,171

6,171

At 31 March 2025

-

101,385

101,385

NET BOOK VALUE

At 31 March 2025

131,106

35,222

166,328

At 31 March 2024

131,106

41,393

172,499

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

23,791

15,745

Other debtors

13,606

717

37,397

16,462

7.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

First milk retention a/c

25,022

25,022

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

22,171

6,691

Taxation and social security

26,542

23,410

Other creditors

877

3,362

49,590

33,463

9.	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:

31.3.25

31.3.24

£

£

C A Jones

Balance outstanding at start of year

(3,364

)

21,601

Amounts advanced

36,519

40,095

Amounts repaid

(34,034

)

(65,060

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(879

)

(3,364

)

10.	RELATED PARTY DISCLOSURES

The company paid a rent of £0 (2024 - £177) to the sole Director for the use of the farm.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C A Jones.