Mary Jones Design Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 04452435

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		125		179

			125		179
CURRENT ASSETS
Debtors	5	449		5,062
Cash at bank and in hand		48,600		40,527

		49,049		45,589
Creditors: Amounts Falling Due Within One Year	6	(7,783 )		(10,536 )

NET CURRENT ASSETS (LIABILITIES)			41,266		35,053

TOTAL ASSETS LESS CURRENT LIABILITIES			41,391		35,232

NET ASSETS			41,391		35,232

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			41,291		35,132

SHAREHOLDERS' FUNDS			41,391		35,232

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss M E Jones

Director

20 November 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Mary Jones Design Limited is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

When the outcome of a transaction can be estimated reliably, turnover from sale of designs is recognised by reference to the stage of completion at the balance sheet date.

When the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings

30% on reducing balance

2.4. Foreign Currencies

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

2.6. Debtors and creditors receivable / payable within one year

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.

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Mary Jones Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	16,236

As at 31 March 2025	16,236

Depreciation
As at 1 April 2024	16,057
Provided during the period	54

As at 31 March 2025	16,111

Net Book Value
As at 31 March 2025	125

As at 1 April 2024	179

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	337	4,978
Prepayments and accrued income	112	84

	449	5,062

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	4,038	2,783
Other creditors	399	4,337
Accruals and deferred income	2,832	2,478
Director's loan account	514	938

	7,783	10,536

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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