REGISTERED NUMBER: 09799326 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Jonathan Elliott Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Elliott

Mrs E V Elliott

REGISTERED OFFICE:

1 Gateways Wolsingham

Bishop Auckland

United Kingdom

DL13 3HW

REGISTERED NUMBER:

09799326 (England and Wales)

ACCOUNTANTS:

Essell Accountants Limited

29 Howard Street

North Shields

Tyne and Wear

NE30 1AR

FIXED ASSETS

Tangible assets

4

96,534

60,414

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

5

25,234

28,607

Cash at bank and in hand

36,145

20,790

64,379

52,397

CREDITORS

Amounts falling due within one year

6

62,609

39,102

NET CURRENT ASSETS

1,770

13,295

TOTAL ASSETS LESS CURRENT LIABILITIES

98,304

73,709

CREDITORS

Amounts falling due after more than one year

7

46,265

39,663

NET ASSETS

52,039

34,046

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

51,939

33,946

SHAREHOLDERS' FUNDS

52,039

34,046

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

J Elliott - Director

1.	STATUTORY INFORMATION

Jonathan Elliott Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 20% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

122,985

Additions

85,249

Disposals

(50,388

)

At 30 September 2025

157,846

DEPRECIATION

At 1 October 2024

62,571

Charge for year

14,697

Eliminated on disposal

(15,956

)

At 30 September 2025

61,312

NET BOOK VALUE

At 30 September 2025

96,534

At 30 September 2024

60,414

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade debtors

9,774

8,679

Other debtors

15,460

19,928

25,234

28,607

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans and overdrafts

3,000

3,000

Hire purchase contracts

15,119

7,996

Trade creditors

12,819

15,168

Taxation and social security

7,908

11,815

Other creditors

23,763

1,123

62,609

39,102

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans

10,000

13,000

Hire purchase contracts

36,265

26,663

46,265

39,663