2025-01-01 2025-12-31 2025-12-31 false 08821564 JON Flynn Design Ltd 63990 Other information service activities not elsewhere classified iso4217:GBP xbrli:pure 08821564 2025-01-01 08821564 2025-12-31 08821564 2025-01-01 2025-12-31 08821564 bus:SmallEntities 2025-01-01 2025-12-31 08821564 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08821564 bus:FullAccounts 2025-01-01 2025-12-31 08821564 core:WithinOneYear 2025-12-31 08821564 core:AfterOneYear 2025-12-31 08821564 core:WithinOneYear 2025-01-01 2025-12-31 08821564 core:AfterOneYear 2025-01-01 2025-12-31 08821564 core:CurrentFinancialInstruments 2025-12-31 08821564 core:Non-currentFinancialInstruments 2025-12-31 08821564 core:CurrentFinancialInstruments 2025-01-01 2025-12-31 08821564 core:Non-currentFinancialInstruments 2025-01-01 2025-12-31 08821564 core:LandBuildings 2025-01-01 2025-12-31 08821564 core:FurnitureFittings 2025-01-01 2025-12-31 08821564 core:OfficeEquipment 2025-01-01 2025-12-31 08821564 core:Vehicles 2025-01-01 2025-12-31 08821564 core:PlantMachinery 2025-01-01 2025-12-31 08821564 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 08821564 core:LandBuildings 2025-12-31 08821564 core:PlantMachinery 2025-12-31 08821564 core:Vehicles 2025-12-31 08821564 core:FurnitureFittings 2025-12-31 08821564 core:OfficeEquipment 2025-12-31 08821564 core:OtherPropertyPlantEquipment 2025-12-31 08821564 core:Right-of-useAssets 2025-01-01 2025-12-31 08821564 core:Right-of-useAssets 2025-12-31 08821564 core:Goodwill 2025-01-01 2025-12-31 08821564 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 08821564 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 08821564 core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 08821564 core:Goodwill 2025-12-31 08821564 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 08821564 core:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 08821564 core:OtherResidualIntangibleAssets 2025-12-31 08821564 dpl:CostSales 2025-01-01 2025-12-31 08821564 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 08821564 dpl:DistributionCosts 2025-01-01 2025-12-31 08821564 core:ShareCapital 2025-12-31 08821564 core:SharePremium 2025-12-31 08821564 core:RevaluationReserve 2025-12-31 08821564 core:OtherReservesSubtotal 2025-12-31 08821564 core:ShareCapitalPreferenceShares 2025-12-31 08821564 core:CapitalRedemptionReserve 2025-12-31 08821564 core:OtherCapitalReserve 2025-12-31 08821564 core:RetainedEarningsAccumulatedLosses 2025-12-31 08821564 core:ShareCapital 2025-01-01 2025-12-31 08821564 core:SharePremium 2025-01-01 2025-12-31 08821564 core:RevaluationReserve 2025-01-01 2025-12-31 08821564 core:OtherReservesSubtotal 2025-01-01 2025-12-31 08821564 core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 08821564 1 2025-01-01 2025-12-31 08821564 2 2025-01-01 2025-12-31 08821564 core:ShareCapital 1 2025-01-01 2025-12-31 08821564 core:ShareCapital 2 2025-01-01 2025-12-31 08821564 core:SharePremium 1 2025-01-01 2025-12-31 08821564 core:SharePremium 2 2025-01-01 2025-12-31 08821564 core:RevaluationReserve 1 2025-01-01 2025-12-31 08821564 core:RevaluationReserve 2 2025-01-01 2025-12-31 08821564 core:RetainedEarningsAccumulatedLosses 1 2025-01-01 2025-12-31 08821564 core:RetainedEarningsAccumulatedLosses 2 2025-01-01 2025-12-31 08821564 1 2025-01-01 2025-12-31 08821564 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 08821564 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 08821564 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 08821564 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 08821564 core:Non-currentFinancialInstruments core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2025-12-31 08821564 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 08821564 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-01-01 08821564 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 08821564 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 08821564 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 08821564 core:Non-currentFinancialInstruments core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2025-12-31 08821564 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 08821564 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-12-31 08821564 core:Non-currentFinancialInstruments 2025-12-31 08821564 core:Non-currentFinancialInstruments 2024-12-31 08821564 2024-01-01 08821564 2024-12-31 08821564 2024-01-01 2024-12-31 08821564 core:WithinOneYear 2024-12-31 08821564 core:AfterOneYear 2024-12-31 08821564 core:CurrentFinancialInstruments 2024-12-31 08821564 core:Non-currentFinancialInstruments 2024-12-31 08821564 core:LandBuildings 2024-12-31 08821564 core:PlantMachinery 2024-12-31 08821564 core:Vehicles 2024-12-31 08821564 core:FurnitureFittings 2024-12-31 08821564 core:OfficeEquipment 2024-12-31 08821564 core:OtherPropertyPlantEquipment 2024-12-31 08821564 core:Right-of-useAssets 2024-12-31 08821564 core:Goodwill 2024-12-31 08821564 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 08821564 core:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 08821564 core:OtherResidualIntangibleAssets 2024-12-31 08821564 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 08821564 core:ShareCapital 2024-12-31 08821564 core:SharePremium 2024-12-31 08821564 core:RevaluationReserve 2024-12-31 08821564 core:OtherReservesSubtotal 2024-12-31 08821564 core:ShareCapitalPreferenceShares 2024-12-31 08821564 core:CapitalRedemptionReserve 2024-12-31 08821564 core:OtherCapitalReserve 2024-12-31 08821564 core:RetainedEarningsAccumulatedLosses 2024-12-31 08821564 core:RetainedEarningsAccumulatedLosses 2024-01-01 08821564 core:ShareCapital 2024-01-01 08821564 core:SharePremium 2024-01-01 08821564 core:RevaluationReserve 2024-01-01 08821564 core:ShareCapital 2024-01-01 2024-12-31 08821564 core:SharePremium 2024-01-01 2024-12-31 08821564 core:RevaluationReserve 2024-01-01 2024-12-31 08821564 core:OtherReservesSubtotal 2024-01-01 2024-12-31 08821564 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 08821564 1 2024-01-01 2024-12-31 08821564 2 2024-01-01 2024-12-31 08821564 core:ShareCapital 1 2024-01-01 2024-12-31 08821564 core:ShareCapital 2 2024-01-01 2024-12-31 08821564 core:SharePremium 1 2024-01-01 2024-12-31 08821564 core:SharePremium 2 2024-01-01 2024-12-31 08821564 core:RevaluationReserve 1 2024-01-01 2024-12-31 08821564 core:RevaluationReserve 2 2024-01-01 2024-12-31 08821564 core:RetainedEarningsAccumulatedLosses 1 2024-01-01 2024-12-31 08821564 core:RetainedEarningsAccumulatedLosses 2 2024-01-01 2024-12-31 08821564 bus:Director1 2025-01-01 2025-12-31 08821564 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31
JON Flynn Design Ltd
Unaudited Financial Statements
for the year ended 31 December 2025
Company registration number 08821564
(England and Wales)

# Company Information

For the year ended 31 December 2025

Director | Flynn, Jon James

Registered office | 80 Benedict Street
| Glastonbury
| BA6 9EZ

Registered number | 08821564

Accountant | Blue Lias Accounting Limited
| Walker House
| Market Place
| Somerton
| Somerset
| TA11 7LX

# Statement of Financial Position

As at 31 December 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Tangible assets
| 4 |
394
4,273
394
4,273
Current assets
Stocks
| 5 |
6,175
-
Debtors
| 6 |
19,021
1,492
Cash at bank and in hand
| 7 |
13,634
24,945
38,830
26,437
Creditors
Amounts falling due within one year
| 8 |
(13,031)
(15,465)
(13,031)
(15,465)
Net current assets (liabilities)
25,799
10,972
Total assets less current liabilities
26,193
15,245
Net assets (liabilities)
26,193
15,245
Capital and reserves
Called up share capital
2
2
Profit and loss account
26,191
15,243
Total equity
26,193
15,245

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special 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) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 August 2026 and are signed on its behalf by:

Flynn, Jon James Flynn, Jon James Director |

Company registration number 08821564

# Notes to the Financial Statements

For the year ended 31 December 2025

### 1. Statutory information

The company 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.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with 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 in accordance with the Companies Act 2006.

### 2.2. Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

### 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.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue 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. Pensions

### 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. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

### Defined benefit pension plan

The company operates a defined benefit plan for certain employees. A defined benefit plan defines the pension benefit an employee will receive on retirement, usually dependent upon several factors including age, length of service and remuneration. A defined benefit plan is a pension plan that is not a defined contribution plan.

The liability recognised in the balance sheet in respect of the defined benefit plan is the present value of the defined benefit obligation at the reporting date less the fair value of the plan assets at the reporting date.

The defined benefit obligation is calculated using the projected unit credit method. Annually the group engages independent actuaries to calculate the obligation. The present value is determined by discounting the estimated future payments using market yields on high quality corporate bonds denominated in sterling and that have terms approximating the estimated period of the future payments ('discount rate').

The fair value of plan assets is measured in accordance with the FRS 102 fair value hierarchy and in line with the group's policy for similarly held assets. This includes the use of appropriate valuation techniques. Actuarial gains and losses from experience adjustments and changes in assumptions are charged or credited to other comprehensive income. These amounts together with the return on plan assets, less amounts included in net interest, are disclosed as 'remeasurement of net defined benefit liability'.

The cost of the defined benefit plan, recognised in profit or loss as employee costs, except where included in the cost of an asset, comprises: the increase in pension benefit liability from employee service during the period; and the cost of plan introductions, benefit changes, curtailments and settlements.

### 2.5. 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 (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Plant and machinery
33.33
Straight-line

### 2.6. Stocks and work in progress

Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, inventories are assessed for impairment. If an item of inventory is impaired, the carrying amount is reduced to its selling price less costs to complete and sell, and the impairment loss is recognised immediately in the income statement. When inventories are sold, the carrying amount is recognised as an expense in the period in which the related revenue is recognised.

For long-term contracts where the company provides services or bespoke goods, work in progress is recognised as a contract asset. These are measured by reference to the stage of completion of the contract activity at the reporting date, based on the progress made towards the complete satisfaction of the performance obligations.

### 2.7. Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

### 2.8. Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

### 3. Employees

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

### 4. Tangible fixed assets

Plant and machinery
Total
£
£
Cost
At 1 January 2025
30,432
30,432
At 31 December 2025
30,432
30,432
Depreciation and impairment
At 1 January 2025
26,159
26,159
Charge for the period
3,879
3,879
At 31 December 2025
30,038
30,038
Net book value
At 31 December 2025
394
394
At 31 December 2024
4,273
4,273

### 5. Stocks and work in progress

2025
2024
£
£
Work in progress
6,175
-
Total
6,175
-

### 6. Debtors

2025
2024
£
£
Trade debtors
18,020
1,284
Other debtors
724
1
Prepayments and accrued income
277
207
Total due within one year
19,021
1,492
Total due after one year
-
-
Total
19,021
1,492

### 7. Cash at bank and in hand

2025
2024
£
£
Cash at bank
13,634
24,945
Total
13,634
24,945

### 8. Creditors due within one year

2025
2024
£
£
Amounts owed to associates, joint ventures and participating interests
239
290
Other creditors
128
177
Taxation and social security
12,084
14,453
Accruals and deferred income
580
545
Total
13,031
15,465