REGISTERED NUMBER: 11590945 (England and Wales)

Unaudited Financial Statements For The Year Ended 30 September 2025

for

Jonathan Clarke Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Branson

P A Carvill

REGISTERED OFFICE:

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

REGISTERED NUMBER:

11590945 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Tangible assets

4

3,414

2,592

CURRENT ASSETS

Stocks

73,616

67,283

Debtors

5

5,405

11,226

Cash at bank and in hand

65,809

53,713

144,830

132,222

CREDITORS

Amounts falling due within one year

6

49,237

38,392

NET CURRENT ASSETS

95,593

93,830

TOTAL ASSETS LESS CURRENT LIABILITIES

99,007

96,422

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

7

99,005

96,420

SHAREHOLDERS' FUNDS

99,007

96,422

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 27 May 2026 and were signed on its behalf by:

J Branson - Director

1.	STATUTORY INFORMATION

Jonathan Clarke 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.

Office equipment

-

25% on cost

Computer equipment

-

25% 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 represents the sum of tax currently payable, and deferred tax if material.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Office

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 October 2024

5,540

4,346

9,886

Additions

2,042

624

2,666

At 30 September 2025

7,582

4,970

12,552

DEPRECIATION

At 1 October 2024

4,353

2,941

7,294

Charge for year

1,013

831

1,844

At 30 September 2025

5,366

3,772

9,138

NET BOOK VALUE

At 30 September 2025

2,216

1,198

3,414

At 30 September 2024

1,187

1,405

2,592

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

2,556

5,745

Prepayments

2,849

5,481

5,405

11,226

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

28,801

28,985

Corporation tax

8,269

4,039

Social security and other taxes

19

-

VAT

3,165

518

Other creditors

4,764

3,556

Directors' current accounts

64

64

Accruals and deferred income

4,155

-

Accrued expenses

-

1,230

49,237

38,392

7.

RESERVES

Retained

earnings

£

At 1 October 2024

96,420

Profit for the year

35,585

Dividends

(33,000

)

At 30 September 2025

99,005