Simon Jones Associates Limited

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—8

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Simon Jones Associates Limited for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Simon Jones Associates Limited for the year ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Simon Jones Associates Limited , as a body, in accordance with the terms of our engagement letter dated 22 August 2017. Our work has been undertaken solely to prepare for your approval the accounts of Simon Jones Associates Limited and state those matters that we have agreed to state to the directors of Simon Jones Associates Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Simon Jones Associates Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Simon Jones Associates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Simon Jones Associates Limited . You consider that Simon Jones Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Simon Jones Associates Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

16 June 2026

Ascendant Partners Limited

Second Floor, Curzon House

24 High Street

Banstead

Surrey

SM7 2LJ

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Simon Jones Associates Limited

Statement of Financial Position

As At 31 December 2025

Statement of Financial Position

Registered number: 04590988

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,231		10,662

			11,231		10,662
CURRENT ASSETS
Debtors	5	139,041		157,426
Cash at bank and in hand		115,434		125,213

		254,475		282,639
Creditors: Amounts Falling Due Within One Year	6	(123,502 )		(143,956 )

NET CURRENT ASSETS (LIABILITIES)			130,973		138,683

TOTAL ASSETS LESS CURRENT LIABILITIES			142,204		149,345

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,559 )		(2,363 )

NET ASSETS			139,645		146,982

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Share premium account			11,880		11,880
Income Statement			126,765		134,102

SHAREHOLDERS' FUNDS			139,645		146,982

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Simon Jones Associates Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the year ending 31 December 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 Income Statement.

The financial statements were approved by the board of directors on 16 June 2026 and were signed on its behalf by:

S Jones

Director

The notes on pages 5 to 8 form part of these financial statements.

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Simon Jones Associates Limited

Statement of Changes in Equity

For The Year Ended 31 December 2025

Statement of Changes in Equity

	Share Capital	Share Premium	Income Statement	Total
	£	£	£	£
As at 1 January 2024	1,000	11,880	143,498	156,378
Profit for the year and total comprehensive income	-	-	201,604	201,604

Dividends paid	-	-	(211,000)	(211,000)

As at 31 December 2024 and 1 January 2025	1,000	11,880	134,102	146,982


Profit for the year and total comprehensive income	-	-	136,663	136,663

Dividends paid	-	-	(144,000)	(144,000)

As at 31 December 2025	1,000	11,880	126,765	139,645

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Simon Jones Associates Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Simon Jones Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04590988 . The registered office is The Old Post Office, Dorking Road, Tadworth, Surrey, KT20 5SA.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% per annum on cost
Computer Equipment	20% per annum on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

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Simon Jones Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. 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.

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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 10)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	15,993	38,753	54,746
Additions	215	4,256	4,471

As at 31 December 2025	16,208	43,009	59,217

...CONTINUED

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Simon Jones Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	15,473	28,611	44,084
Provided during the period	311	3,591	3,902

As at 31 December 2025	15,784	32,202	47,986

Net Book Value
As at 31 December 2025	424	10,807	11,231

As at 1 January 2025	520	10,142	10,662

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	130,644	142,723
Prepayments and accrued income	6,491	13,074
Directors' loan accounts	-	1,629
Amounts owed by group undertakings	1,906	-

	139,041	157,426

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,748	3,225
Corporation tax	47,076	70,364
Other taxes and social security	68,924	64,573
Other creditors	1,957	3,024
Accruals and deferred income	2,770	2,770
Directors' loan accounts	27	-

	123,502	143,956

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	2,363	2,363
Additions	196	196

Balance at 31 December 2025	2,559	2,559

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Simon Jones Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

9. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Simon Jones	1,629	8,423	10,079	-	(27 )

The above loan is unsecured, interest free and repayable on demand.

10. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	144,000	211,000

11. Related Party Transactions

The company is a subsidiary of SJA Rentals Limited. Mr S Jones and Mrs C Jones, who are directors of the company are also directors of SJA Rentals Limited,

The company is also part-owned by Ealdwode Limited. Mr F Spooner, who is a director of the company, is also a director and shareholder of Ealdwode Limited.

During the year the company paid dividends of £95,900 (2024: £147,700) to SJA Rentals Limited and £33,700 (2024: £42,200) to Ealdwode Limited. The company also paid management charges of £33,000 (2024: £33,000) to SJA Rentals Limited.

At the balance sheet date, the amount owed by SJA Rentals Limited was £1,906 (2024: £Nil).

During the year, dividends of £14,400 (2024: £21,000) were paid to the directors.

12. Ultimate Controlling Party

The company's ultimate controlling party is Simon Jones .

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