REGISTERED NUMBER: 09384957 (England and Wales)

SJ & RA Jones Limited

Unaudited Financial Statements

for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Jones

E S J Jones

REGISTERED OFFICE:

Stonecroft

Elmore Lane West

Quedgeley

Gloucestershire

GL2 3NW

REGISTERED NUMBER:

09384957 (England and Wales)

ACCOUNTANTS:

Streets Dyke Ruscoe Ltd

110 Corve Street

Ludlow

SHROPSHIRE

SY8 1DJ

FIXED ASSETS

Tangible assets

4

1,385,374

1,617,061

CURRENT ASSETS

Stocks

163,157

306,370

Debtors

5

483,821

394,475

Cash at bank

401,383

152,913

1,048,361

853,758

CREDITORS

Amounts falling due within one year

6

1,200,199

1,161,179

NET CURRENT LIABILITIES

(151,838

)

(307,421

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,233,536

1,309,640

CREDITORS

Amounts falling due after more than one year

7

(84,040

)

(186,133

)

PROVISIONS FOR LIABILITIES

(346,344

)

(404,266

)

NET ASSETS

803,152

719,241

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

803,052

719,141

SHAREHOLDERS' FUNDS

803,152

719,241

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by:

S J Jones - Director

1.	STATUTORY INFORMATION

SJ & RA Jones 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on reducing balance and 5% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

2,533,487

17,656

15

2,551,158

Additions

114,307

-

-

114,307

Disposals

(334,755

)

-

-

(334,755

)

At 31 January 2026

2,313,039

17,656

15

2,330,710

DEPRECIATION

At 1 February 2025

920,228

13,854

15

934,097

Charge for year

153,693

760

-

154,453

Eliminated on disposal

(143,214

)

-

-

(143,214

)

At 31 January 2026

930,707

14,614

15

945,336

NET BOOK VALUE

At 31 January 2026

1,382,332

3,042

-

1,385,374

At 31 January 2025

1,613,259

3,802

-

1,617,061

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

1,263,255

DEPRECIATION

At 1 February 2025

294,868

Charge for year

67,988

At 31 January 2026

362,856

NET BOOK VALUE

At 31 January 2026

900,399

At 31 January 2025

968,387

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

483,341

393,807

Prepayments

480

668

483,821

394,475

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans

4,110

10,404

Hire purchase contracts

97,983

149,123

Trade creditors

18,991

38,093

Tax

47,347

-

VAT

120,472

86,526

Other creditors

36,207

34,572

Directors' current accounts

875,089

842,461

1,200,199

1,161,179

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other loans - 2-5 years

300

4,410

Hire purchase contracts

83,740

181,723

84,040

186,133

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J Jones.