Company No: 03727977 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	4,246		3,528
Tangible assets	4	42,755		86,398
		47,001		89,926
Current assets
Stocks		191,444		167,264
Debtors	5	107,846		192,129
Cash at bank and in hand		303,400		123,090
		602,690		482,483
Creditors: amounts falling due within one year	6	( 131,962)		( 135,053)
Net current assets		470,728		347,430
Total assets less current liabilities		517,729		437,356
Provision for liabilities		( 9,920)		( 9,101)
Net assets		507,809		428,255
Capital and reserves
Called-up share capital	7	4		4
Profit and loss account		507,805		428,251
Total shareholders' funds		507,809		428,255

For the financial year ending 31 August 2025 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 financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Jones & Son Pest Control Supplies Ltd (registered number: 03727977) were approved and authorised for issue by the Board of Directors on 28 May 2026. They were signed on its behalf by:

Mr D N Jones Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Jones & Son Pest Control Supplies Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 4 Sabre Buildings, Sabre Close Heathfield Industrial Estate, Newton Abbot, TQ12 6TW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Amortisation is provided on intangible assets as to write off the cost, less any estimated residual value, over their useful life as follows:

Trademarks, patents and licences	5 years straight line
Website costs	3 years straight line

Trademarks, patents and licences

Separately acquired trademarks and licenses are shown at historical cost.

Trade marks, licenses (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licenses and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	20 years straight line
Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	14		14

3. Intangible assets

	Trademarks, patents and licences		Website costs		Total
	£		£		£
Cost
At 01 September 2024	24,974		36,949		61,923
Additions	4,910		0		4,910
Disposals	( 18,216)		0		( 18,216)
At 31 August 2025	11,668		36,949		48,617
Accumulated amortisation
At 01 September 2024	24,114		34,281		58,395
Charge for the financial year	1,478		2,666		4,144
Disposals	( 18,168)		0		( 18,168)
At 31 August 2025	7,424		36,947		44,371
Net book value
At 31 August 2025	4,244		2		4,246
At 31 August 2024	860		2,668		3,528

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 September 2024	94,213		271,760		47,375		15,143		22,167		450,658
Additions	0		25,825		0		0		1,799		27,624
Disposals	( 94,213)		0		0		0		( 1,111)		( 95,324)
At 31 August 2025	0		297,585		47,375		15,143		22,855		382,958
Accumulated depreciation
At 01 September 2024	40,053		261,388		28,958		12,939		20,922		364,260
Charge for the financial year	0		10,472		4,604		331		1,700		17,107
Disposals	( 40,053)		0		0		0		( 1,111)		( 41,164)
At 31 August 2025	0		271,860		33,562		13,270		21,511		340,203
Net book value
At 31 August 2025	0		25,725		13,813		1,873		1,344		42,755
At 31 August 2024	54,160		10,372		18,417		2,204		1,245		86,398

5. Debtors

	2025		2024
	£		£
Trade debtors	63,182		73,691
Other debtors	44,664		118,438
	107,846		192,129

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	51,885		57,714
Accruals	10,987		11,895
Corporation tax	38,589		21,864
Other taxation and social security	26,675		40,299
Other creditors	3,826		3,281
	131,962		135,053

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
4 Ordinary shares of £ 1.00 each	4		4

8. Financial commitments

The total amount of financial commitments not included in the balance sheet is £97,500 (2024: £112,500)

9. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Amounts owed (to)/by directors brought forward	99,712		62,168
Advances to directors	105,522		138,038
Repayments by directors	(184,312)		(100,494)
Amounts owed (to)/by directors carried forward.	20,922		99,712