Company No: 07816359 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	E L Unwin
	J M Unwin

REGISTERED OFFICE	Dunbar Farm
	Little Ees Lane
	Sale
	M33 5GT
	United Kingdom

COMPANY NUMBER

07816359 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	522,602		607,631
		522,602		607,631
Current assets
Stocks	5	351,285		279,526
Debtors	6	713,878		749,893
Cash at bank and in hand	7	521,497		590,820
		1,586,660		1,620,239
Creditors: amounts falling due within one year	8	( 456,627)		( 571,361)
Net current assets		1,130,033		1,048,878
Total assets less current liabilities		1,652,635		1,656,509
Creditors: amounts falling due after more than one year	9	( 40,500)		0
Provision for liabilities	10	( 108,014)		( 129,955)
Net assets		1,504,121		1,526,554
Capital and reserves
Called-up share capital	11	200		200
Profit and loss account		1,503,921		1,526,354
Total shareholders' funds		1,504,121		1,526,554

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of L & J Jones Limited (registered number: 07816359) were approved and authorised for issue by the Board of Directors on 30 July 2026. They were signed on its behalf by:

J M Unwin Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

L & J Jones Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Dunbar Farm, Little Ees Lane, Sale, M33 5GT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of L & J Jones Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	30 years straight line
Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Tools and equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

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

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	7		7

3. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Interim dividend for the financial year ended 31 October 2025 on A Ordinary shares £1 each	90,000		80,000

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Tools and equipment		Total
	£		£		£		£		£
Cost
At 01 November 2024	104,477		380,804		683,815		168,252		1,337,348
Additions	0		98,000		10,000		23,000		131,000
Disposals	0		( 87,250)		( 90,500)		0		( 177,750)
At 31 October 2025	104,477		391,554		603,315		191,252		1,290,598
Accumulated depreciation
At 01 November 2024	10,448		209,747		398,289		111,233		729,717
Charge for the financial year	3,482		38,441		46,018		14,470		102,411
Disposals	0		( 34,900)		( 29,232)		0		( 64,132)
At 31 October 2025	13,930		213,288		415,075		125,703		767,996
Net book value
At 31 October 2025	90,547		178,266		188,240		65,549		522,602
At 31 October 2024	94,029		171,057		285,526		57,019		607,631

5. Stocks

	2025		2024
	£		£
Stocks	351,285		279,526

6. Debtors

	2025		2024
	£		£
Trade debtors	691,543		689,180
Other debtors	22,335		60,713
	713,878		749,893

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	521,497		590,820

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	377,082		488,604
Taxation and social security	23,918		10,191
Obligations under finance leases and hire purchase contracts	40,500		0
Other creditors	15,127		72,566
	456,627		571,361

9. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	40,500		0

There are no amounts included above in respect of which any security has been given by the small entity.

10. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 129,955)		( 104,051)
Credited/(charged) to the Profit and Loss Account	21,941		( 25,904)
At the end of financial year	( 108,014)		( 129,955)

11. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary A shares of £ 1.00 each	100		100
100 Ordinary B shares of £ 1.00 each	100		100
	200		200