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Registered Number: 04406381
England and Wales

 

 

 

I.P. JONES LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

I.P. Jones Limited
Contents Page
For the year ended 30 September 2025
Director Dafydd Prys JONES
Registered Number 04406381
Registered Office Brysig Bach
Pennant
Llanon
Ceredigion
SY23 5PG
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 520,000    520,000 
520,000    520,000 
Current assets      
Debtors 4 -    1,639 
Cash at bank and in hand 49,285    39,509 
49,285    41,148 
Creditors: amount falling due within one year 5 (5,072)   (3,559)
Net current assets 44,213    37,589 
 
Total assets less current liabilities 564,213    557,589 
Provisions for liabilities 6 (92,100)   (68,723)
Net assets 472,113    488,866 
 

Capital and reserves 		     
Called up share capital 7 2    2 
Revaluation Reserves 8 269,599    292,976 
Profit and loss account 202,512    195,888 
Shareholders' funds 472,113    488,866 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 02 June 2026 and were signed by:


-------------------------------
Dafydd Prys JONES
Director
2
General Information
I.P. Jones Limited is a private company, limited by shares, registered in England and Wales, registration number 04406381, registration address Brysig Bach, Pennant, Llanon, Ceredigion, SY23 5PG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 October 2024 520,000    520,000 
Additions -    - 
Disposals -    - 
At 30 September 2025 520,000    520,000 
Depreciation
At 01 October 2024 -    - 
Charge for year -    - 
On disposals -    - 
At 30 September 2025 -    - 
Net book values
Closing balance as at 30 September 2025 520,000    520,000 
Opening balance as at 01 October 2024 520,000    520,000 


4.

Debtors: amounts falling due within one year

2025
£		   2024
£
Other Debtors -    1,639 
-    1,639 

5.

Creditors: amount falling due within one year

2025
£		   2024
£
Corporation Tax 2,521    - 
Accrued Expenses 964    895 
Directors' Current Accounts 1,587    2,664 
5,072    3,559 

6.

Provisions for liabilities

2025
£		   2024
£
Deferred Tax 92,100    68,723 
92,100    68,723 

7.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
2 Ordinary shares of £1.00 each 2    2 
2    2 

8.

Revaluation Reserves

2025
£		   2024
£
Revaluation Reserve b/fwd 361,699    361,699 
Deferred Tax Provided on Revaluation (92,100)   (68,723)
269,599    292,976 

3