REGISTERED NUMBER: 08114615 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Jones Baker Engineering Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P G Baker

S A Jones

REGISTERED OFFICE:

Unit 28 Wedgewood Way

Stevenage

SG1 4QT

REGISTERED NUMBER:

08114615 (England and Wales)

ACCOUNTANTS:

Bracey's Accountants (Stevenage) Limited

18-20 High Street

Stevenage

Hertfordshire

SG1 3EJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

26,086

11,996

26,086

11,996

CURRENT ASSETS

Stocks

6,000

6,000

Debtors

6

64,107

11,717

Cash at bank

41,250

58,183

111,357

75,900

CREDITORS

Amounts falling due within one year

7

45,799

30,987

NET CURRENT ASSETS

65,558

44,913

TOTAL ASSETS LESS CURRENT LIABILITIES

91,644

56,909

PROVISIONS FOR LIABILITIES

4,956

2,279

NET ASSETS

86,688

54,630

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

85,688

53,630

86,688

54,630

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2026 and were signed on its behalf by:

S A Jones - Director

P G Baker - Director

1.	STATUTORY INFORMATION

Jones Baker Engineering Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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 - 15% on reducing balance

Furniture and fixtures - 15% on reducing balance

Motor vehicles - 25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly through the profit and loss account.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

12,750

AMORTISATION

At 1 January 2025

and 31 December 2025

12,750

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

31,150

Additions

16,903

Disposals

(6,235

)

At 31 December 2025

41,818

DEPRECIATION

At 1 January 2025

19,154

Charge for year

2,439

Eliminated on disposal

(5,861

)

At 31 December 2025

15,732

NET BOOK VALUE

At 31 December 2025

26,086

At 31 December 2024

11,996

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

59,954

11,441

Other debtors

2,700

2,700

CIS suffered

280

-

Tax

-

(3,652

)

VAT

630

-

Prepayments

543

1,228

64,107

11,717

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

4,179

Tax

12,637

-

Social security and other taxes

405

-

VAT

-

2,189

Other creditors

-

200

Wages and salaries control

3,120

-

Pension payable

208

-

Directors' current accounts

28,079

23,269

Accrued expenses

1,350

1,150

45,799

30,987

8.	RELATED PARTY TRANSACTIONS

At the balance sheet date the company owed £27,916 (2024: £23,269) to Mr P Baker, the director. This loan is provided interest free and is repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Peter George Baker and Stephen Allan Jones, by virtue of their shareholdings.