ANTHONY JONES (UK) LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01784409

ANTHONY JONES (UK) LIMITED

Use to Override the Full Report Description on the Cover Page Only

31 March 2025

ANTHONY JONES (UK) LIMITED

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	7	196,112	147,272
Investments	8	909,607	818,407
		------------	---------
		1,105,719	965,679

Current assets

Debtors	9	4,015,695	5,742,277
Cash at bank and in hand		32,639	296,264
		------------	------------
		4,048,334	6,038,541

Creditors: amounts falling due within one year	10	3,977,585		5,994,089
		------------		------------
Net current assets			70,749	44,452
			------------	------------
Total assets less current liabilities			1,176,468	1,010,131

Creditors: amounts falling due after more than one year	11	770,159	425,110
		------------	------------
Net assets		406,309	585,021
		------------	------------

Capital and reserves

Called up share capital	14	1,016	1,016
Profit and loss account	15	405,293	584,005
		---------	---------
Shareholders funds		406,309	585,021
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ANTHONY JONES (UK) LIMITED

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 24 December 2025 , and are signed on behalf of the board by:

T M Marshell	S P Blackmore
Director	Director

Company registration number: 01784409

ANTHONY JONES (UK) LIMITED

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Corinthian House, Galleon Boulevard, Crossways, Dartford, Kent, DA2 6QE, ENGLAND.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: Disclosures in respect of each class of share capital have not been presented. No cash flow statement has been presented for the company. No disclosure has been given for the aggregate remuneration of key management personnel.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor Vehicles	-	12% straight line
Fixture,fittings and equipment	-	20% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 37 (2024: 35 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	290,631	369,400
	---------	---------
Tax on profit	290,631	369,400
	---------	---------

6. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	1,005,584	1,085,470
	------------	------------

7. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 April 2024	132,305	289,749	422,054
Additions	77,423	2,813	80,236
	---------	---------	---------
At 31 March 2025	209,728	292,562	502,290
	---------	---------	---------
Depreciation
At 1 April 2024	34,337	240,445	274,782
Charge for the year	20,973	10,423	31,396
	---------	---------	---------
At 31 March 2025	55,310	250,868	306,178
	---------	---------	---------
Carrying amount
At 31 March 2025	154,418	41,694	196,112
	---------	---------	---------
At 31 March 2024	97,968	49,304	147,272
	---------	---------	---------

8. Investments

	Other investments other than loans
	£
Cost
At 1 April 2024 and 31 March 2025	909,607
	---------
Impairment
At 1 April 2024 and 31 March 2025	–
	---------

Carrying amount
At 31 March 2025	909,607
	---------
At 31 March 2024	909,607
	---------

9. Debtors

	2025	2024
	£	£
Trade debtors	3,891,161	5,619,792
Other debtors	124,534	122,485
	------------	------------
	4,015,695	5,742,277
	------------	------------

Included as other debtors is £ 100,000 for the directors loan account.(2023 £400,913)

10. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	146,542	385,758
Trade creditors	3,336,749	5,109,922
Corporation tax	290,631	403,150
Social security and other taxes	115,055	30,312
Other creditors	88,608	64,947
	------------	------------
	3,977,585	5,994,089
	------------	------------

11. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	66,678
Corporation tax	367,301	–
Other creditors	402,858	358,432
	---------	---------
	770,159	425,110
	---------	---------

12. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2025	2024
	£	£
Not later than 1 year	45,108	47,447
Later than 1 year and not later than 5 years	152,858	58,435
	---------	---------
	197,966	105,882
	---------	---------

13. Employee benefits

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 108,024 (2024: £ 127,814 ).

14. Called up share capital

Authorised share capital

2025		2024
No.	£	No.	£

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary Class A shares of £ 1 each	1,009	1,009	1,009	1,009
Ordinary Class B shares of £ 0.10 each	10	1	10	1
Ordinary Class C shares of £ 0.10 each	10	1	10	1
Ordinary Class D shares of £ 0.10 each	10	1	10	1
Ordinary Class E shares of £ 0.10 each	10	1	10	1
Ordinary Class F shares of £0.10 each	10	1	10	1
Ordinary Class G shares of £0.10 each	10	1	10	1
Ordinary Class H shares of £0.10 each	10	1	10	1
	-------	-------	-------	-------
	1,079	1,016	1,079	1,016
	-------	-------	-------	-------

15. Reserves

Revaluation reserve - This reserve records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income. Profit and loss account - This reserve records retained earnings and accumulated losses.

16. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
T M Marshell	100,914	–	–	100,914
S P Blackmore	( 17,500)	( 26,000)	–	( 43,500)
	---------	--------	----	---------
	83,414	( 26,000)	–	57,414
	---------	--------	----	---------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
T M Marshell	400,914	–	( 300,914)	100,000
S P Blackmore	–	( 17,500)	–	( 17,500)
	---------	--------	---------	---------
	400,914	( 17,500)	( 300,914)	82,500
	---------	--------	---------	---------

17. Related party transactions