R M JONES JOINERY LIMITED


Directors	JONES, Jane
	JONES, Robert Meredydd


Company Secretary	JONES, Jane


Registered Address	R M Jones Joinery Ltd
	Lon Parcwr Business Park
	Ruthin
	LL15 1NJ


Registered Number	08490934 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		634,210		653,179
			634,210		653,179
Current assets
Stocks	5	102,565		65,256
Debtors	6	122,096		107,013
Cash at bank and on hand		8,750		14,838
		233,411		187,107
Creditors amounts falling due within one year	7	(488,182)		(540,671)
Net current assets (liabilities)			(254,771)		(353,564)
Total assets less current liabilities			379,439		299,615
Creditors amounts falling due after one year	8		(23,889)		(42,614)
Provisions for liabilities	10		(37,605)		(39,086)
Net assets			317,945		217,915
Capital and reserves
Called up share capital			50		100
Profit and loss account			317,895		217,815
Shareholders' funds			317,945		217,915

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 June 2026, and are signed on its behalf by:

JONES, Jane
Director
Registered Company No. 08490934

R M JONES JOINERY LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	R M Jones Joinery is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable in respect of taxable profit for the current reporting periods. Current tax is measured at the amount expected to be paid using the tax rates and laws which have been enacted, by the balance sheet date.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable in respect of taxable profit for the current reporting periods. Current tax is measured at the amount expected to be paid using the tax rates and laws which have been enacted, by the balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the respective asset as follows: Land and buildings - 2% on cost Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the respective asset as follows:
Land and buildings           - 2% on cost
Plant and machinery etc   - 25% on reducing balance and 15% on reducing balance

	Finance leases and hire purchase contracts
	Rentals paid under operating leases are charges to the profit and loss on a straight line basis over the period of the lease.

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

2.	Average number of employees


		2025		2024
	Average number of employees during the year	17		15

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 October 24	384,330	384,330
At 30 September 25	384,330	384,330
Amortisation and impairment
At 01 October 24	384,330	384,330
At 30 September 25	384,330	384,330
Net book value
At 30 September 25	-	-
At 30 September 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 October 24	625,576	208,892	139,436	23,630	997,534
Additions	306	23,251	13,750	-	37,307
Disposals	-	-	(24,258)	(250)	(24,508)
At 30 September 25	625,882	232,143	128,928	23,380	1,010,333
Depreciation and impairment
At 01 October 24	128,740	120,191	82,655	12,769	344,355
Charge for year	12,414	14,680	14,589	1,875	43,558
On disposals	-	-	(11,222)	(568)	(11,790)
At 30 September 25	141,154	134,871	86,022	14,076	376,123
Net book value
At 30 September 25	484,728	97,272	42,906	9,304	634,210
At 30 September 24	496,836	88,701	56,781	10,861	653,179

5.	Stocks

	2025	2024
	£	£
Work in progress	102,565	65,256
Total	102,565	65,256

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	115,931	100,067
Prepayments and accrued income	6,165	6,946
Total	122,096	107,013

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	128,992	106,654
Bank borrowings and overdrafts	10,649	11,640
Taxation and social security	76,567	66,868
Finance lease and HP contracts	18,322	17,385
Other creditors	253,652	338,124
Total	488,182	540,671

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,156	14,897
Other creditors	19,733	27,717
Total	23,889	42,614

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	38,055		45,102

10.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	37,605	39,086
Total	37,605	39,086

11.	Controlling party
	The ultimate controlling party is Mr R M and Mrs J Jones, the directors, who equally own the entire issued ordinary share capital between them.