REGISTERED NUMBER: 07085631 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Jon Colegate Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D Colegate

REGISTERED OFFICE:

C/O Ux Unit 16

Neepsend Triangle Business Centre

1 Burton Road

Sheffield

S3 8BW

REGISTERED NUMBER:

07085631 (England and Wales)

ACCOUNTANTS:

Camplejohn Rowan

CFC House

Acorn Business Park

Woodseats Close

Sheffield

South Yorkshire

S8 0TB

FIXED ASSETS

Intangible assets

4

6,000

6,750

Tangible assets

5

811

1,240

6,811

7,990

CURRENT ASSETS

Debtors

6

6,082

15,264

Cash at bank

25,740

21,010

31,822

36,274

CREDITORS

Amounts falling due within one year

7

(29,407

)

(27,901

)

NET CURRENT ASSETS

2,415

8,373

TOTAL ASSETS LESS CURRENT LIABILITIES

9,226

16,363

CREDITORS

Amounts falling due after more than one year

8

(12,788

)

(16,284

)

NET (LIABILITIES)/ASSETS

(3,562

)

79

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

10

(3,572

)

69

SHAREHOLDERS' FUNDS

(3,562

)

79

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 August 2026 and were signed by:

J D Colegate - Director

1.	STATUTORY INFORMATION

Jon Colegate Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represented by the invoicing of IT related consultancy services.

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

50% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 December 2024

and 30 November 2025

7,500

AMORTISATION

At 1 December 2024

750

Amortisation for year

750

At 30 November 2025

1,500

NET BOOK VALUE

At 30 November 2025

6,000

At 30 November 2024

6,750

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

3,370

349

4,056

7,775

Additions

-

-

432

432

Disposals

(2,270

)

(116

)

(3,276

)

(5,662

)

At 30 November 2025

1,100

233

1,212

2,545

DEPRECIATION

At 1 December 2024

2,697

172

3,666

6,535

Charge for year

155

44

606

805

Eliminated on disposal

(2,216

)

(114

)

(3,276

)

(5,606

)

At 30 November 2025

636

102

996

1,734

NET BOOK VALUE

At 30 November 2025

464

131

216

811

At 30 November 2024

673

177

390

1,240

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

6,082

6,764

Prepayments and accrued income

-

8,500

6,082

15,264

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

3,981

3,981

Trade creditors

2,991

10,150

Tax

14,525

7,075

Social security and other taxes

12

12

VAT

4,885

3,662

Other creditors

563

309

Directors' current accounts

2,150

2,412

Accrued expenses

300

300

29,407

27,901

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

12,788

16,284

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

10

Ordinary

£1

10

10

10.

RESERVES

Retained

earnings

£

At 1 December 2024

69

Profit for the year

30,409

Dividends

(34,050

)

At 30 November 2025

(3,572

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is J D Colegate.

The ultimate controlling party is J D Colegate.