2024-06-01 07248959 2025-05-31 07248959 2024-06-01 2025-05-31 07248959 2024-05-31 07248959 2023-06-01 2024-05-31 07248959 uk-core:WithinOneYear 2024-05-31 07248959 uk-core:WithinOneYear 2025-05-31 07248959 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 07248959 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 07248959 uk-core:OtherMiscellaneousReserve 2025-05-31 07248959 uk-bus:Director1 2024-06-01 2025-05-31 07248959 uk-core:NetGoodwill 2024-06-01 2025-05-31 07248959 uk-core:VehiclesPlantMachinery 2024-06-01 2025-05-31 07248959 uk-core:Goodwill 2024-05-31 07248959 uk-core:Goodwill 2025-05-31 iso4217:GBP xbrli:pure 07248959 uk-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 07248959 uk-bus:FRS102 2024-06-01 2025-05-31 07248959 uk-bus:FullAccounts 2024-06-01 2025-05-31 07248959 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31

DAVIES JOHN ACCOUNTANTS LIMITED

Registered Number:07248959

For the year ended 31 May 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 May 2025
DAVIES JOHN ACCOUNTANTS LIMITED
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

07248959

As at 31 May 2025

DAVIES JOHN ACCOUNTANTS LIMITED
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

1,500
1,500
2

Property, plant and equipment

1,990
2,426
3
3,490
3,926

Current assets

Inventories

5,650
5,650
4

Trade and other receivables

5,745
-
5
6,534

Cash and cash equivalents

21,364
27,014
17,929

Trade and other payables: amounts falling due within one
year

-
(11,307)
6
17,929
15,707
Net current assets

Total assets less current liabilities

19,197
21,855
19,197
Net assets
21,855

Capital and reserves

Retained earnings

9,845
12,503

Other reserves

9,352
9,352
19,197
21,855
Shareholders' funds

For the year ended 31 May 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 May 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.

JANE PATRICIA SMITH Director

These financial statements were approved and authorised for issue by the Board on 06 January 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 May 2025
DAVIES JOHN ACCOUNTANTS LIMITED
Notes to the Financial Statements
Statutory Information

DAVIES JOHN ACCOUNTANTS LIMITED is a private limited company, limited by shares, domiciled in England and
Wales, registration number 07248959.

Registered address:

TIMES BUILDING
SOUTH CRESCENT
LLANDRINDOD WELLS
LD1 5DH

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 1 A 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.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of 0 years.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Property, plant and equipment

Tangible fixed assets, 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:

25% Reducing balance

Motor vehicles
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2 of 4
5
For the year ended 31 May 2025
DAVIES JOHN ACCOUNTANTS LIMITED
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 June 2024

1,500

At 31 May 2025

1,500

Net book value

At 31 May 2025

1,500

At 31 May 2024

1,500

3. Property, plant and equipment

Motor vehicles

£

Cost or
valuation

At 01 June 2024

7,500

At 31 May 2025

7,500

Provision for depreciation and impairment

At 01 June 2024

5,074
Charge for year
436

At 31 May 2025

5,510

At 31 May 2025

Net book value

1,990

At 31 May 2024

2,426

4. Inventories

2024
2025

£

£

Stocks

5,650
5,650

5. Trade and other receivables

2024
2025

£

£

Trade debtors

-
5,745

3 of 4
6
For the year ended 31 May 2025
DAVIES JOHN ACCOUNTANTS LIMITED
Notes to the Financial Statements Continued

6. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

11,307
-

7. Average number of persons employed

During the year the average number of employees was 0
4 of 4