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Registration number: 14687917

By Mark Jones Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 28 February 2026

By Mark Jones Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

By Mark Jones Ltd

(Registration number: 14687917)
Balance Sheet as at 28 February 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 956 | 3,523
Current assets |  |  |
Debtors | 6 | 8,594 | 3,393
Cash at bank and in hand |  | 7,960 | 1,558
|  | 16,554 | 4,951
Creditors: Amounts falling due within one year | 7 | (13,125) | (9,366)
Net current assets/(liabilities) |  | 3,429 | (4,415)
Total assets less current liabilities |  | 4,385 | (892)
Provisions for liabilities |  | (182) | (670)
Net assets/(liabilities) |  | 4,203 | (1,562)
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 4,201 | (1,564)
Shareholders' funds/(deficit) |  | 4,203 | (1,562)

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 18 May 2026 and signed on its behalf by:

Mr M S Jones Director |  |

By Mark Jones Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 18 May 2026.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

By Mark Jones Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4 | Profit/loss before tax

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation expense | 2,567 | 2,331

By Mark Jones Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 March 2025 | 7,701 | 7,701
At 28 February 2026 | 7,701 | 7,701
Depreciation
At 1 March 2025 | 4,178 | 4,178
Charge for the year | 2,567 | 2,567
At 28 February 2026 | 6,745 | 6,745
Carrying amount
At 28 February 2026 | 956 | 956
At 28 February 2025 | 3,523 | 3,523

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 8,594 | 1,740
Prepayments | - | 1,653
| 8,594 | 3,393

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | 1,813 | 6,339
Trade creditors |  | 240 | 1,830
Taxation and social security |  | 10,889 | 1,197
Accruals and deferred income |  | 183 | -
|  | 13,125 | 9,366

By Mark Jones Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

8 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Other borrowings | 1,813 | 6,339