KD Jones Heating Engineers Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06646038 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

KD Jones Heating Engineers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K D Jones

Mrs J E Jones

SECRETARY:

Mrs J E Jones

REGISTERED OFFICE:

The Studio Brewer Street

Bletchingley

Redhill

RH1 4QP

REGISTERED NUMBER:

06646038 (England and Wales)

ACCOUNTANTS:

Bullimores LLP

Chartered Accountants

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

FIXED ASSETS

Tangible assets

4

120,732

155,748

CURRENT ASSETS

Stocks

30,000

35,000

Debtors

5

110,651

212,280

Cash at bank and in hand

42,209

63,816

182,860

311,096

CREDITORS

Amounts falling due within one year

6

261,620

387,064

NET CURRENT LIABILITIES

(78,760

)

(75,968

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

41,972

79,780

CREDITORS

Amounts falling due after more than one year

7

(26,196

)

(49,490

)

PROVISIONS FOR LIABILITIES

(22,939

)

(29,592

)

NET (LIABILITIES)/ASSETS

(7,163

)

698

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(7,263

)

598

(7,163

)

698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 April 2026 and were signed on its behalf by:

Mrs J E Jones - Director

1.	STATUTORY INFORMATION

KD Jones Heating Engineers 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

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

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 10 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2024

56,614

-

212,096

-

268,710

Additions

-

2,438

-

501

2,939

At 31 March 2025

56,614

2,438

212,096

501

271,649

DEPRECIATION

At 1 April 2024

37,101

-

75,861

-

112,962

Charge for year

2,927

804

34,059

165

37,955

At 31 March 2025

40,028

804

109,920

165

150,917

NET BOOK VALUE

At 31 March 2025

16,586

1,634

102,176

336

120,732

At 31 March 2024

19,513

-

136,235

-

155,748

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

62,865

174,963

Other debtors

4,079

-

Directors' current accounts

43,707

37,317

110,651

212,280

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

-

9,276

Other loans < 1 year

23,294

20,713

Hire purchase contracts

55,108

81,908

Trade creditors

84,547

121,258

Social security and other taxes

51,496

105,034

VAT

10,215

12,977

Other creditors

34,060

32,998

Accrued expenses

2,900

261,620

387,064

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

Other loans 1-2 years

26,196

49,490

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

K D Jones

Balance outstanding at start of year

37,416

-

Amounts advanced

19,960

37,416

Amounts repaid

(29,763

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

27,613

37,416

Mrs J E Jones

Balance outstanding at start of year

(11,906

)

-

Amounts advanced

28,000

-

Amounts repaid

-

(11,906

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

16,094

(11,906

)

9.

CHARGES

A fixed and floating charge dated 1 August 2017, is held by Lloyds Bank Commercial Finance Limited, in respect of a loan to the company. A fixed and floating charge dated 13 November 2019 is held by Marketinvoice Limited, in respect of factoring KD Jones Heating Engineers Limited trade debtors. Both charges are outstanding at the balance sheet date.