Jonah's Handling Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06177174

Jonah's Handling Limited

Filleted Unaudited Financial Statements

30 November 2025

Jonah's Handling Limited

Statement of Financial Position

30 November 2025

	30 Nov 25	31 Mar 25
Note	£	£

Fixed assets

Tangible assets	5	86,570	34,157

Current assets

Stocks		–	4,829
Debtors	6	227,087	101,613
Cash at bank and in hand		145,572	287,649
		---------	---------
		372,659	394,091

Creditors: amounts falling due within one year	7	194,433	164,926
		---------	---------
Net current assets		178,226	229,165
		---------	---------
Total assets less current liabilities		264,796	263,322

Provisions

Taxation including deferred tax	20,964	7,756
	---------	---------
Net assets	243,832	255,566
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	243,732	255,466
	---------	---------
Shareholders funds	243,832	255,566
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 30 November 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 period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Jonah's Handling Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

Mr G S Samet

Director

Company registration number: 06177174

Jonah's Handling Limited

Notes to the Financial Statements

Period from 1 April 2025 to 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, CT1 3DN, Kent.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 54 (2025: 41 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2025	15,147	10,680	94,144	119,971
Additions	221	199	76,479	76,899
	--------	--------	---------	---------
At 30 November 2025	15,368	10,879	170,623	196,870
	--------	--------	---------	---------
Depreciation
At 1 April 2025	7,751	5,755	72,308	85,814
Charge for the period	2,491	1,354	20,641	24,486
	--------	--------	---------	---------
At 30 November 2025	10,242	7,109	92,949	110,300
	--------	--------	---------	---------
Carrying amount
At 30 November 2025	5,126	3,770	77,674	86,570
	--------	--------	---------	---------
At 31 March 2025	7,396	4,925	21,836	34,157
	--------	--------	---------	---------

6. Debtors

	30 Nov 25	31 Mar 25
	£	£
Trade debtors	98,647	86,447
Amounts owed by group undertakings and undertakings in which the company has a participating interest	73,186	–
Other debtors	55,254	15,166
	---------	---------
	227,087	101,613
	---------	---------

7. Creditors: amounts falling due within one year

	30 Nov 25	31 Mar 25
	£	£
Trade creditors	102,682	11,232
Corporation tax	53,226	53,226
Social security and other taxes	–	66,123
Other creditors	38,525	34,345
	---------	---------
	194,433	164,926
	---------	---------

8. Related party transactions

At the year end the company was owed £73,186 (2025: £Nil) by companies associated by common control.