Registration number: 03944671

Jonca Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Jonca Limited

Company Information

Directors

Mrs C Brewer Mr J Brewer

Company secretary

Mrs C Brewer

Registered office

Tithings House Castle Street Mere Wiltshire BA12 6JQ

Accountants

Nicola Brookes Chartered AccountantMole End Shorts Green Lane Motcombe Dorset SP7 9PA

Jonca Limited

(Registration number: 03944671)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	53	79
Current assets
Debtors	5	32,400	31,800
Cash at bank and in hand		84,765	80,141
		117,165	111,941
Creditors: Amounts falling due within one year	6	(18,692)	(14,237)
Net current assets		98,473	97,704
Net assets		98,526	97,783
Capital and reserves
Called up share capital		2	2
Retained earnings		98,524	97,781
Shareholders' funds		98,526	97,783

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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 December 2025 and signed on its behalf by:
 

Mr J Brewer Director

Jonca Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Tithings House
Castle Street
Mere
Wiltshire
BA12 6JQ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% Reducing balance

Jonca Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 0).

Jonca Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 April 2024	400	400
At 31 March 2025	400	400
Depreciation
At 1 April 2024	321	321
Charge for the year	26	26
At 31 March 2025	347	347
Carrying amount
At 31 March 2025	53	53
At 31 March 2024	79	79

5

Debtors

Current	2025 £	2024 £
Other debtors	32,400	31,800
	32,400	31,800

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	642	539
Accruals and deferred income	342	318
Other creditors	17,708	13,380
	18,692	14,237

7	Related party transactions

The company is controlled by Mr J and Mrs C Brewer.

At 31 March 2025 the company was owed £32,400 (2024 - £31,800) by Cajon Limited. Cajon Limited is also owned by the company directors, Mr J and Mrs C Brewer.