K C Jones Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11481204

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		700,000		393,708
Investments	5		2		2

			700,002		393,710
CURRENT ASSETS
Debtors	6	361,865		408,325
Cash at bank and in hand		47,190		10,574

		409,055		418,899
Creditors: Amounts Falling Due Within One Year	7	(10,227 )		(14,094 )

NET CURRENT ASSETS (LIABILITIES)			398,828		404,805

TOTAL ASSETS LESS CURRENT LIABILITIES			1,098,830		798,515

NET ASSETS			1,098,830		798,515

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			1,098,730		798,415

SHAREHOLDERS' FUNDS			1,098,830		798,515

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K C Jones Holdings Limited

Balance Sheet (continued)

As At 30 September 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Keith Jones

Director

25 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

K C Jones Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11481204 . The registered office is 23 Upper Well Close, Woodlands Park, Oswestry, Shropshire, SY11 1TW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Rental income

Rental income from investment properties is recognised on a straight line basis over the period of the lease, in accordance with the terms of the rental agreement. Rental income is recognised only when the economic benefits associated with the transaction will flow to the company and the amount can be measured reliably.

Interest income

Bank interest receivable is recognised using the effective interest method when it is probable that the economic benefits will flow to the company and the amount can be measured reliably.

Dividend income

Dividend income is recognised when the company's right to receive payment is established.

Consultancy income

Consultancy represents amounts receivable for consultancy services provided in the ordinary course of business. Income is recognised when the service has been provided to the customer, when the amount can be measured reliably, and it is probable that economic benefits will flow to the company.

2.3. Investment Properties

Investment properties are held to earn rentals and/or for capital appreciation. They are initially measured at cost and subsequently at fair value, with changes in fair value recognised in profit or loss.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 is recognised on 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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.

...CONTINUED

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K C Jones Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.4. Taxation - continued

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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investment Property

	2025
	£
Fair Value
As at 1 October 2024	393,708
Revaluations	306,292

As at 30 September 2025	700,000

5. Investments

	Other
	£
Cost
As at 1 October 2024	2

As at 30 September 2025	2

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	2

As at 1 October 2024	2

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	361,865	408,325

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K C Jones Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	(1 )
Other creditors	788	930
Taxation and social security	9,438	13,165

	10,227	14,094

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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