Company registration number 3561984 (England and Wales)
JONES ROBINSON ESTATE AGENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
JONES ROBINSON ESTATE AGENTS LIMITED
COMPANY INFORMATION
Directors
Mr C M Robinson
Mrs E Rawcliffe
Company number
3561984
Registered office
Countrywide House
23 West Bar
Banbury
Oxfordshire
OX16 9SA
Accountants
Ellacotts LLP
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
JONES ROBINSON ESTATE AGENTS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
JONES ROBINSON ESTATE AGENTS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JONES ROBINSON ESTATE AGENTS LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jones Robinson Estate Agents Limited for the year ended 31 December 2025 set out on pages 2 to 9 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Jones Robinson Estate Agents Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Jones Robinson Estate Agents Limited and state those matters that we have agreed to state to the Board of Directors of Jones Robinson Estate Agents Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jones Robinson Estate Agents Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Jones Robinson Estate Agents Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jones Robinson Estate Agents Limited. You consider that Jones Robinson Estate Agents Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Jones Robinson Estate Agents Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ellacotts LLP
Chartered Accountants
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
Date:
23 March 2026
JONES ROBINSON ESTATE AGENTS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
5
1,112
1,252
Tangible assets
6
137,865
52,091
Investments
7
898,323
1,664,098
1,037,300
1,717,441
Current assets
Debtors
8
345,228
1,511,504
Cash at bank and in hand
2,722,514
2,218,511
3,067,742
3,730,015
Creditors: amounts falling due within one year
9
(884,717)
(1,655,806)
Net current assets
2,183,025
2,074,209
Total assets less current liabilities
3,220,325
3,791,650
Provisions for liabilities
(15,254)
(9,095)
Net assets
3,205,071
3,782,555
Capital and reserves
Called up share capital
11
2,000
2,000
Profit and loss reserves
3,203,071
3,780,555
Total equity
3,205,071
3,782,555
JONES ROBINSON ESTATE AGENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 3 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 March 2026 and are signed on its behalf by:
Mr C M Robinson
Director
Company registration number 3561984 (England and Wales)
JONES ROBINSON ESTATE AGENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Jones Robinson Estate Agents Limited is a private company limited by shares incorporated in England and Wales. The registered office is Countrywide House, 23 West Bar, Banbury, Oxfordshire, OX16 9SA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts and settlement discounts.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Stamp Duty lease
10 years
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% reducing balance
Fixtures and fittings
25% reducing balance
Computer equipment
33% reducing balance
Motor vehicles
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

JONES ROBINSON ESTATE AGENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.9
Retirement benefits

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

1.10
Leases
Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.
JONES ROBINSON ESTATE AGENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
78
71
3
Interest receivable and similar income
2025
2024
£
£
Interest receivable and similar income includes the following:
Income from shares in group undertakings
1,315,875
-
0
4
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
205,215
114,463
Deferred tax
Origination and reversal of timing differences
6,159
(670)
Total tax charge
211,374
113,793
5
Intangible fixed assets
Goodwill
Stamp Duty lease
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
107,291
1,404
108,695
Amortisation and impairment
At 1 January 2025
107,291
152
107,443
Amortisation charged for the year
-
0
140
140
At 31 December 2025
107,291
292
107,583
Carrying amount
At 31 December 2025
-
0
1,112
1,112
At 31 December 2024
-
0
1,252
1,252
JONES ROBINSON ESTATE AGENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
6
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
5,547
77,085
76,120
-
0
158,752
Additions
-
0
16,028
33,722
75,708
125,458
At 31 December 2025
5,547
93,113
109,842
75,708
284,210
Depreciation and impairment
At 1 January 2025
4,722
56,999
44,940
-
0
106,661
Depreciation charged in the year
825
7,696
17,914
13,249
39,684
At 31 December 2025
5,547
64,695
62,854
13,249
146,345
Carrying amount
At 31 December 2025
-
0
28,418
46,988
62,459
137,865
At 31 December 2024
824
20,086
31,181
-
0
52,091
7
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
898,323
1,664,098
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025
1,664,098
Additions
464,869
At 31 December 2025
2,128,967
Impairment
At 1 January 2025
-
Impairment losses
1,230,644
At 31 December 2025
1,230,644
Carrying amount
At 31 December 2025
898,323
At 31 December 2024
1,664,098
JONES ROBINSON ESTATE AGENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
271,776
347,878
Amounts owed by group undertakings
-
0
1,112,687
Other debtors
73,452
50,939
345,228
1,511,504
9
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
124
-
0
Trade creditors
56,618
63,587
Amounts owed to group undertakings
-
0
1,056,875
Corporation tax
205,215
114,463
Other taxation and social security
331,152
307,572
Other creditors
291,608
113,309
884,717
1,655,806
10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
15,254
9,095
2025
Movements in the year:
£
Liability at 1 January 2025
9,095
Charge to profit or loss
6,159
Liability at 31 December 2025
15,254
11
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary of 1p each
200,000
200,000
2,000
2,000
JONES ROBINSON ESTATE AGENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
12
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
330,966
252,365
13
Related party transactions

At the year end an amount of £nil (2024: £1,056,875) was due to associated companies.

At the year end an amount of £nil (2024: £1,112,687) was due from associated companies.

At the year end an amount of £17,778 (2024: £nil) was due from a related party.

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