2024-04-01 NI644181 2025-03-31 NI644181 2024-04-01 2025-03-31 NI644181 2024-03-31 NI644181 2023-04-01 2024-03-31 NI644181 uk-core:WithinOneYear 2024-03-31 NI644181 uk-core:WithinOneYear 2025-03-31 NI644181 uk-core:AfterOneYear 2024-03-31 NI644181 uk-core:AfterOneYear 2025-03-31 NI644181 uk-core:ShareCapital 2025-03-31 NI644181 uk-core:ShareCapital 2024-03-31 NI644181 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI644181 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 NI644181 uk-bus:Director1 2024-04-01 2025-03-31 NI644181 uk-core:PlantMachinery 2024-04-01 2025-03-31 NI644181 uk-core:MotorCars 2024-04-01 2025-03-31 NI644181 uk-core:FurnitureFittings 2024-04-01 2025-03-31 NI644181 uk-core:MotorCars 2024-03-31 NI644181 uk-core:PlantMachinery 2024-03-31 NI644181 uk-core:PlantMachinery 2025-03-31 NI644181 uk-core:MotorCars 2025-03-31 NI644181 uk-core:AfterOneYear uk-core:Secured 2025-03-31 NI644181 uk-core:AfterOneYear uk-core:Secured 2024-03-31 iso4217:GBP xbrli:pure NI644181 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 NI644181 uk-bus:FRS102 2024-04-01 2025-03-31 NI644181 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 NI644181 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31
B Jones Plumbing and Heating Ltd
Registered Number:NI644181
For the year ended 31 March 2025
Northern Ireland
Unaudited Financial Statements
2
For the year ended 31 March 2025
B Jones Plumbing and Heating Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
NI644181
As at 31 March 2025
B Jones Plumbing and Heating Ltd
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
75,550
63,038
2
75,550
63,038
Current assets
Inventories
35,000
51,500
3
Trade and other receivables
92,950
71,786
4
115,377
Cash and cash equivalents
244,815
368,101
243,327
Trade and other payables: amounts falling due within one
year
(173,960)
(254,214)
5
69,367
113,887
Net current assets
Total assets less current liabilities
189,437
132,405
Trade and other payables: amounts falling due after more
than one year
(21,749)
(11,821)
6
177,616
Net assets
110,656
Capital and reserves
Called up share capital
100
100
Retained earnings
177,516
110,556
177,616
110,656
Shareholders' funds
For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Brian Jones Director
These financial statements were approved and authorised for issue by the Board on 15 December 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2025
B Jones Plumbing and Heating Ltd
Notes to the Financial Statements
Statutory Information
B Jones Plumbing and Heating Ltd is a private limited company, limited by shares, domiciled in Northern Ireland,
registration number NI644181.
Registered address:
11d Terryhoogan Road
Scarva
Co Armagh
BT63 6NF
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
20% Reducing balance
20% Reducing balance
Motor Vehicles
20% Reducing balance
Furniture and Fittings
2. Property, plant and equipment
Total
Motor
Vehicles
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 April 2024
152,199
36,250
115,949
54,699
-
54,699
Additions
-
(23,300)
Disposals
(23,300)
At 31 March 2025
147,348
36,250
183,598
Provision for depreciation and impairment
At 01 April 2024
89,161
13,050
76,111
Charge for year
18,887
4,640
14,247
At 31 March 2025
108,048
17,690
90,358
At 31 March 2025
Net book value
56,990
18,560
75,550
At 31 March 2024
39,838
23,200
63,038
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5
For the year ended 31 March 2025
B Jones Plumbing and Heating Ltd
Notes to the Financial Statements Continued
3. Inventories
2024
2025
£
£
Stocks
51,500
35,000
Stock of Raw Materials and Work in Progress
4. Trade and other receivables
2024
2025
£
£
Trade debtors
69,210
83,547
Other debtors
2,576
9,403
92,950
71,786
5. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Trade creditors
113,114
59,492
Taxation and social security
18,978
965
Other creditors
122,122
113,503
254,214
173,960
6. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Bank loans and overdraft
11,821
21,749
7. Average number of persons employed
During the year the average number of employees was 4 (2024 : 4)
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