REGISTERED NUMBER: 09381889 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

JONES ENGINEERING & CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

R P Jones

REGISTERED OFFICE:

Bramley Farm

Bramley Lane

Higher Kinnerton

Chester

Flintshire

CH4 9AX

REGISTERED NUMBER:

09381889 (England and Wales)

ACCOUNTANTS:

S P Kell Chartered Accountants

Unit 7a

Lon Parcwr Business Park

Ruthin

Denbighshire

LL15 1NJ

FIXED ASSETS

Tangible assets

4

194,691

195,338

Investments

5

1

1

Investment property

6

969,111

298,824

1,163,803

494,163

CURRENT ASSETS

Stocks

525,260

525,260

Debtors

7

111,403

17,163

Cash at bank

113,744

24,950

750,407

567,373

CREDITORS

Amounts falling due within one year

8

1,075,098

369,523

NET CURRENT (LIABILITIES)/ASSETS

(324,691

)

197,850

TOTAL ASSETS LESS CURRENT LIABILITIES

839,112

692,013

PROVISIONS FOR LIABILITIES

48,673

48,835

NET ASSETS

790,439

643,178

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

790,438

643,177

790,439

643,178

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 May 2026 and were signed by:

R P Jones - Director

1.	STATUTORY INFORMATION

Jones Engineering & Construction 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 reducing balance and 20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

383,709

Additions

35,955

Disposals

(16,855

)

At 31 January 2026

402,809

DEPRECIATION

At 1 February 2025

188,371

Charge for year

34,340

Eliminated on disposal

(14,593

)

At 31 January 2026

208,118

NET BOOK VALUE

At 31 January 2026

194,691

At 31 January 2025

195,338

5.	FIXED ASSET INVESTMENTS

The fixed asset investment is shares held in a wholly owned subsidiary Worx365 Limited.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

298,824

Additions

670,287

At 31 January 2026

969,111

NET BOOK VALUE

At 31 January 2026

969,111

At 31 January 2025

298,824

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

-

650

Other debtors

111,403

16,513

111,403

17,163

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

540

758

Taxation and social security

10,871

23,272

Other creditors

1,063,687

345,493

1,075,098

369,523

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £19,000 were paid to the director .

Included in other creditors is £1,062,537 (2025: £333,493) due to the director, R P Jones. This loan is interest free and repayable on demand.

Included in other debtors is £103,000 (2025: £(11,000)) due from Worx365 Limited, a wholly owned subsidiary.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is R P Jones.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

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 Engineering & Construction Limited for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Jones Engineering & Construction 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 Engineering & Construction Limited. You consider that Jones Engineering & Construction 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 Engineering & Construction 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 financial statements.

S P Kell Chartered Accountants

Unit 7a

Lon Parcwr Business Park

Ruthin

Denbighshire

LL15 1NJ

7 May 2026