REGISTERED NUMBER: 09413593 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 NOVEMBER 2025

FOR

C JONES & SONS LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

1,096

Tangible assets

5

73,634

54,986

73,634

56,082

CURRENT ASSETS

Stocks

32,447

43,506

Debtors

6

224,485

188,782

Cash at bank

111,267

119,394

368,199

351,682

CREDITORS

Amounts falling due within one year

7

163,172

196,694

NET CURRENT ASSETS

205,027

154,988

TOTAL ASSETS LESS CURRENT LIABILITIES

278,661

211,070

CREDITORS

Amounts falling due after more than one year

8

(2,478

)

(8,862

)

PROVISIONS FOR LIABILITIES

9

(18,409

)

(13,746

)

NET ASSETS

257,774

188,462

CAPITAL AND RESERVES

Called up share capital

10

222

222

Retained earnings

257,552

188,240

SHAREHOLDERS' FUNDS

257,774

188,462

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

Mr C L Jones - Director

1.	STATUTORY INFORMATION

C Jones & Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09413593

Registered office:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

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.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

STOCKS

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 30 November 2024

and 29 November 2025

10,964

Amortisation

At 30 November 2024

9,868

Amortisation for year

1,096

At 29 November 2025

10,964

Net book value

At 29 November 2025

-

At 29 November 2024

1,096

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 30 November 2024

83,284

68,208

4,234

155,726

Additions

9,549

30,000

260

39,809

At 29 November 2025

92,833

98,208

4,494

195,535

Depreciation

At 30 November 2024

41,376

57,967

1,397

100,740

Charge for year

12,470

7,287

1,404

21,161

At 29 November 2025

53,846

65,254

2,801

121,901

Net book value

At 29 November 2025

38,987

32,954

1,693

73,634

At 29 November 2024

41,908

10,241

2,837

54,986

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

138,213

129,335

Other debtors

86,272

59,447

224,485

188,782

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,567

6,567

Trade creditors

53,354

59,582

Taxation and social security

80,938

53,436

Other creditors

22,313

77,109

163,172

196,694

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,478

8,862

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

18,409

13,746

Deferred

tax

£

Balance at 30 November 2024

13,746

Provided during year

4,663

Balance at 29 November 2025

18,409

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

52

Ordinary

£1

52

52

48

Ordinary A

£1

48

48

122

Ordinary B - D

£1

122

122

222

222