D JONES ACCOUNTANTS LTD


Director	JONES, Darren


Registered Address	Dalton House
	35 Chester Street
	Wrexham
	LL13 8AH


Registered Number	10994799 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		2,362		2,977
			2,362		2,977
Current assets
Debtors	4	4,622		2,428
Cash at bank and on hand		2,668		621
		7,290		3,049
Creditors amounts falling due within one year	5	(3,255)		(1,597)
Net current assets (liabilities)			4,035		1,452
Total assets less current liabilities			6,397		4,429
Provisions for liabilities	6		(470)		(566)
Net assets			5,927		3,863
Capital and reserves
Called up share capital			1		1
Profit and loss account			5,926		3,862
Shareholders' funds			5,927		3,863

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 Director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 20 August 2026, and are signed on its behalf by:

JONES, Darren
Director
Registered Company No. 10994799

D JONES ACCOUNTANTS LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	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.

	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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract, provided that the outcome of the contract can be estimated reliably. The stage of completion is measured by comparing the costs incurred for work performed to date with the total estimated contract costs. Where the costs incurred or the total costs required to complete the contract cannot be measured reliably, revenue is recognised only to the extent that the costs incurred are considered recoverable. Once the outcome of the contract can be estimated reliably, revenue is recognised by reference to the stage of completion. Where appropriate, estimates of total contract revenue and costs are reviewed and revised as the contract progresses.

Revenue from rendering of services

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract, provided that the outcome of the contract can be estimated reliably. The stage of completion is measured by comparing the costs incurred for work performed to date with the total estimated contract costs.

Where the costs incurred or the total costs required to complete the contract cannot be measured reliably, revenue is recognised only to the extent that the costs incurred are considered recoverable. Once the outcome of the contract can be estimated reliably, revenue is recognised by reference to the stage of completion.

Where appropriate, estimates of total contract revenue and costs are reviewed and revised as the contract progresses.

	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 (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

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 (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	3,206
	At 31 March 26	3,206
	Depreciation and impairment
	At 01 April 25	230
	Charge for year	614
	At 31 March 26	844
	Net book value
	At 31 March 26	2,362
	At 31 March 25	2,977

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	3,574	1,664
Other debtors	-	664
Prepayments and accrued income	1,048	100
Total	4,622	2,428

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	27	20
Amounts owed to related parties	1,609	1,577
Taxation and social security	1,619	-
Total	3,255	1,597

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	470	566
Total	470	566