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Registration number: 04548415

Jon Harris & Co Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Jon Harris & Co Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Jon Harris & Co Limited

Company Information

Director | Jon Charles Harris

Company secretary | Alison Sarah Harris

Registered office | 5 Ducketts Wharf South Street Bishops Stortford Hertfordshire England CM23 3AR

Accountants | Mansell & Co Chartered Certified Accountants5 Ducketts Wharf South Street Bishop's Stortford Hertfordshire CM23 3AR

Jon Harris & Co Limited

(Registration number: 04548415)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Cash at bank and in hand |  | 29,348 | 53,171
Creditors: Amounts falling due within one year | 5 | (23,124) | (25,817)
Net assets |  | 6,224 | 27,354
Capital and reserves |  |  |
Called up share capital | 6 | 102 | 102
Retained earnings |  | 6,122 | 27,252
Shareholders' funds |  | 6,224 | 27,354

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 January 2026

......................................... Jon Charles Harris Director

Jon Harris & Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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:
5 Ducketts Wharf
South Street
Bishops Stortford
Hertfordshire
CM23 3AR
England

These financial statements were authorised for issue by the director on 2 January 2026.

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.

Jon Harris & Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 25% reducing balance
Equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

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

Jon Harris & Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 October 2024 | 2,975 | 1,144 | 4,119
At 30 September 2025 | 2,975 | 1,144 | 4,119
Depreciation
At 1 October 2024 | 2,975 | 1,144 | 4,119
At 30 September 2025 | 2,975 | 1,144 | 4,119
Carrying amount
At 30 September 2025 | - | - | -

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 204 | 243
Accruals and deferred income | 540 | 540
Other creditors | 22,380 | 25,034
| 23,124 | 25,817

Jon Harris & Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100
Ordinary B of £1 each | 1 | 1 | 1 | 1
Ordinary C of £1 each | 1 | 1 | 1 | 1
| 102 | 102 | 102 | 102