E Jones & Son Ltd 31/12/2025 iXBRL

Company registration number: 10469663

E Jones & Son Ltd

Unaudited filleted financial statements

31 December 2025

E Jones & Son Ltd

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

E Jones & Son Ltd

Directors and other information


	Directors	G W Jones
		S Jones


	Company number	10469663


	Registered office	Ty Newydd
		Llanfwrog
		Ruthin
		Denbighshire
		LL15 2AE


	Business address	Unit 32
		Colomendy Industrial Estate
		Denbigh
		Denbighshire
		LL16 5TA


	Accountants	Hill & Roberts
		1 Tan y Castell
		Dog Lane
		Ruthin
		Denbighshire
		LL15 1DQ

E Jones & Son Ltd

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		1
Tangible assets	6	220,359		220,327
Investments	7	195,100		-
		_______		_______
			415,459		220,328

Current assets
Stocks		3,275		3,187
Debtors	8	254,053		101,088
Cash at bank and in hand		365,473		464,589
		_______		_______
		622,801		568,864
Creditors: amounts falling due
within one year	9	( 183,360)		( 340,503)
		_______		_______
Net current assets			439,441		228,361
			_______		_______
Total assets less current liabilities			854,900		448,689

Creditors: amounts falling due
after more than one year	10		-		( 18,551)

Provisions for liabilities			( 55,090)		( 55,082)

			_______		_______
Net assets			799,810		375,056
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			799,800		375,046
			_______		_______
Shareholders funds			799,810		375,056
			_______		_______

For the year ending 31 December 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 year 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.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 August 2026 , and are signed on behalf of the board by:

S Jones

Director

Company registration number: 10469663

E Jones & Son Ltd

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2023	10	256,051	256,061

Profit for the year		168,995	168,995
	_______	_______	_______
Total comprehensive income for the year	-	168,995	168,995

Dividends paid and payable		( 50,000)	( 50,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 50,000)	( 50,000)

	_______	_______	_______
At 31 December 2024 and 1 January 2025	10	375,046	375,056

Profit for the year		279,654	279,654
Other comprehensive income for the year:
Reclassification from fair value reserve to profit and loss account		195,100	195,100
	_______	_______	_______
Total comprehensive income for the year	-	474,754	474,754

Dividends paid and payable		( 50,000)	( 50,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 50,000)	( 50,000)

	_______	_______	_______
At 31 December 2025	10	799,800	799,810
	_______	_______	_______

E Jones & Son Ltd

Notes to the financial statements

Year ended 31 December 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 E Jone & Son Ltd, Ty Newydd, Llanfwrog, Ruthin, Denbighshire, LL15 2AE.

2. Statement of compliance

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

Turnover

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

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	25 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are 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 capital and reserves, 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 capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves 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	-	20 %	reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

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. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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 stocks to their present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

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 in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

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 in finance costs 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 year amounted to 14 (2024: 16 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	4	4
	_______	_______
Amortisation
At 1 January 2025	3	3
Charge for the year	1	1
	_______	_______
At 31 December 2025	4	4
	_______	_______
Carrying amount
At 31 December 2025	-	-
	_______	_______
At 31 December 2024	1	1
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	133,515	8,781	234,212	376,508
Additions	47,831	8,882	-	56,713
Disposals	( 1,126)	-	( 1,697)	( 2,823)
	_______	_______	_______	_______
At 31 December 2025	180,220	17,663	232,515	430,398
	_______	_______	_______	_______
Depreciation
At 1 January 2025	55,171	3,567	97,443	156,181
Charge for the year	25,104	2,818	27,163	55,085
Disposals	( 489)	-	( 738)	( 1,227)
	_______	_______	_______	_______
At 31 December 2025	79,786	6,385	123,868	210,039
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	100,434	11,278	108,647	220,359
	_______	_______	_______	_______
At 31 December 2024	78,344	5,214	136,769	220,327
	_______	_______	_______	_______

7. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 January 2025	-	-
Additions	195,100	195,100
	_______	_______
At 31 December 2025	195,100	195,100
	_______	_______
Impairment
At 1 January 2025 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	195,100	195,100
	_______	_______
At 31 December 2024	-	-
	_______	_______

8. Debtors

	2025	2024
	£	£
Trade debtors	54,229	64,691
Other debtors	199,824	36,397
	_______	_______
	254,053	101,088
	_______	_______

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,118	3,578
Trade creditors	32,709	25,355
Corporation tax	94,238	74,150
Social security and other taxes	17,580	55,854
Other creditors	35,715	181,566
	_______	_______
	183,360	340,503
	_______	_______

Included within other creditors falling due within one year are hire purchase creditors of £18,551 (2024 - £41,225) which are secured on the assets acquired under such arrangements.

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	-	18,551
	_______	_______

Included within other creditors falling due after more than one year are hire purchase creditors of £ Nil (2024 £18,551) which are secured on the assets acquired under such arrangements.

11. Other financial commitments

As at 31 December 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £765 (2024 - £2,601).

12. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	G W Jones	( 119,038)	( 221)	282,242	162,983
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	G W Jones	( 196,784)	( 253)	77,999	( 119,038)
		_______	_______	_______	_______

The amount due to the company by the directors is repayable on demand. No interest is charged on the amount owed to the company. No amounts have been written off or waived during the year.

13. Related party transactions

The company occupied commercial premises free of rent for the period 01 April 2025 to 25 November 2025 (2024 - £ Nil). The premises are owned by EJS Water Services Limited (registration number 03416667) a private limited company wholly owned by Mr A W & Mrs E W Jones, parents of the director Mr G W Jones . Mr A W & Mrs E W Jones gifted the entire shareholding to E Jones & Son Ltd on 26 November 2025 for no consideration. The fair value of EJS Water Services Limited was £195,100 at that date.