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2021-09-01 2023-02-28 04857809 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 04857809 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 04857809 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2023-02-28 04857809 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2023-02-28 04857809 dpl-frs:Item8 2021-09-01 2023-02-28 04857809 dpl-frs:Item8 2021-08-31 04857809 dpl-frs:Item8 2023-02-28 04857809 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2023-02-28 04857809 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 04857809 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 04857809 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2023-02-28 04857809 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2023-02-28 04857809 dpl-frs:Item9 2021-09-01 2023-02-28 04857809 dpl-frs:Item9 2021-08-31 04857809 dpl-frs:Item9 2023-02-28 04857809 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2023-02-28 04857809 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 04857809 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 04857809 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2023-02-28 04857809 dpl-frs:Item12 2021-09-01 2023-02-28 04857809 dpl-frs:Item12 2021-08-31 04857809 dpl-frs:Item12 2023-02-28 04857809 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2023-02-28 04857809 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 04857809 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 04857809 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2023-02-28 04857809 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2023-02-28 04857809 1 2021-09-01 2023-02-28 04857809 frs-countries:EnglandWales 2021-09-01 2023-02-28 04857809 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-08-31 04857809 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 04857809 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-08-31 04857809 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-08-31 04857809 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-09-01 2021-08-31 04857809 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2020-09-01 2021-08-31 04857809 frs-bus:HighestPaidDirector 2020-09-01 2021-08-31 04857809 frs-bus:PrivateLimitedCompanyLtd 2020-09-01 2021-08-31 04857809 frs-bus:CompanyLimitedByGuarantee 2020-09-01 2021-08-31 04857809 frs-bus:LimitedLiabilityPartnershipLLP 2020-09-01 2021-08-31 04857809 frs-bus:LimitedLiabilityPartnershipsSORP 2020-09-01 2021-08-31 04857809 frs-bus:FullAccounts 2020-09-01 2021-08-31 04857809 frs-bus:FilletedAccounts 2020-09-01 2021-08-31 04857809 frs-bus:AbridgedAccounts 2020-09-01 2021-08-31 04857809 frs-bus:FRS102 2020-09-01 2021-08-31 04857809 frs-bus:MediumEntities 2020-09-01 2021-08-31 04857809 frs-bus:SmallEntities 2020-09-01 2021-08-31 04857809 frs-bus:EntityHasNeverTraded 2020-09-01 2021-08-31 04857809 frs-bus:EntityNoLongerTradingButTradedInPast 2020-09-01 2021-08-31 04857809 frs-bus:Audited 2020-09-01 2021-08-31 04857809 frs-bus:AuditExempt-NoAccountantsReport 2020-09-01 2021-08-31 04857809 frs-bus:AuditExemptWithAccountantsReport 2020-09-01 2021-08-31 04857809 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-09-01 2021-08-31 04857809 frs-bus:LargeCompaniesRegimeForAccounts 2020-09-01 2021-08-31 04857809 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-09-01 2021-08-31 04857809 frs-bus:SmallCompaniesRegimeForAccounts 2020-09-01 2021-08-31 04857809 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 04857809 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 04857809 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 04857809 frs-bus:OrdinaryShareClass1 2020-09-01 2021-08-31 04857809 frs-bus:OrdinaryShareClass1 2020-08-31 04857809 frs-bus:OrdinaryShareClass1 2021-08-31 04857809 frs-bus:OrdinaryShareClass2 2020-09-01 2021-08-31 04857809 frs-bus:OrdinaryShareClass2 2020-08-31 04857809 frs-bus:OrdinaryShareClass2 2021-08-31 04857809 frs-bus:OrdinaryShareClass3 2020-09-01 2021-08-31 04857809 frs-bus:OrdinaryShareClass3 2020-08-31 04857809 frs-bus:OrdinaryShareClass3 2021-08-31 04857809 frs-bus:OrdinaryShareClass4 2020-09-01 2021-08-31 04857809 frs-bus:OrdinaryShareClass4 2020-08-31 04857809 frs-bus:OrdinaryShareClass4 2021-08-31 04857809 frs-bus:OrdinaryShareClass5 2020-09-01 2021-08-31 04857809 frs-bus:OrdinaryShareClass5 2020-08-31 04857809 frs-bus:OrdinaryShareClass5 2021-08-31 04857809 frs-bus:PreferenceShareClass1 2020-09-01 2021-08-31 04857809 frs-bus:PreferenceShareClass1 2020-08-31 04857809 frs-bus:PreferenceShareClass1 2021-08-31 04857809 frs-bus:PreferenceShareClass2 2020-09-01 2021-08-31 04857809 frs-bus:PreferenceShareClass2 2020-08-31 04857809 frs-bus:PreferenceShareClass2 2021-08-31 04857809 frs-bus:PreferenceShareClass3 2020-09-01 2021-08-31 04857809 frs-bus:PreferenceShareClass3 2020-08-31 04857809 frs-bus:PreferenceShareClass3 2021-08-31 04857809 frs-bus:PreferenceShareClass4 2020-09-01 2021-08-31 04857809 frs-bus:PreferenceShareClass4 2020-08-31 04857809 frs-bus:PreferenceShareClass4 2021-08-31 04857809 frs-bus:PreferenceShareClass5 2020-09-01 2021-08-31 04857809 frs-bus:PreferenceShareClass5 2020-08-31 04857809 frs-bus:PreferenceShareClass5 2021-08-31 04857809 1 2020-09-01 2021-08-31 04857809 1 2021-08-31 04857809 1 2020-09-01 2021-08-31 04857809 frs-core:LeasedAssets 2020-09-01 2021-08-31 04857809 frs-core:OwnedAssets 2020-09-01 2021-08-31 04857809 frs-core:CurrencyRisk 2020-09-01 2021-08-31 04857809 frs-core:MarketRisk 2020-09-01 2021-08-31 04857809 frs-core:InterestRateRisk 2020-09-01 2021-08-31 04857809 frs-core:DeferredTaxation 2020-09-01 2021-08-31 04857809 frs-core:DeferredTaxation 2020-08-31 04857809 frs-core:DeferredTaxation 2021-08-31 04857809 frs-core:OtherProvisionsContingentLiabilities 2020-09-01 2021-08-31 04857809 frs-core:OtherProvisionsContingentLiabilities 2020-08-31 04857809 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 04857809 frs-core:ProvisionsDeferredTax 2021-08-31 04857809 frs-core:OtherDeferredTax 2021-08-31 04857809 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-08-31 04857809 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-08-31 04857809 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-08-31 04857809 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-01 2021-08-31 04857809 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-31 04857809 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 04857809 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-01 2021-08-31 04857809 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-08-31 04857809 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 04857809 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-01 2021-08-31 04857809 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-08-31 04857809 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 04857809 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-08-31 04857809 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-08-31 04857809 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-08-31 04857809 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-08-31 04857809 frs-core:Share-basedPaymentsDeferredTax 2021-08-31 04857809 frs-core:TaxCreditsDeferredTax 2021-08-31 04857809 frs-core:CostValuation 2020-08-31 04857809 frs-core:AdditionsToInvestments 2021-08-31 04857809 frs-core:DisposalsRepaymentsInvestments 2021-08-31 04857809 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-08-31 04857809 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-08-31 04857809 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-08-31 04857809 frs-core:OtherIncreaseDecreaseInInvestments 2021-08-31 04857809 frs-core:CostValuation 2021-08-31 04857809 frs-core:ProvisionsForImpairmentInvestments 2020-08-31 04857809 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-08-31 04857809 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-08-31 04857809 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-08-31 04857809 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-08-31 04857809 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-08-31 04857809 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-08-31 04857809 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-08-31 04857809 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 04857809 frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:ListedExchangeTraded 2020-08-31 04857809 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-08-31 04857809 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-08-31 04857809 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 04857809 frs-core:UnlistedNon-exchangeTraded 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Registered number: 04857809
John Regan Associates Limited
Unaudited Financial Statements
For the Period 1 September 2021 to 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04857809
28 February 2023 31 August 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 407
- 407
CURRENT ASSETS
Debtors 5 18,296 5,514
Cash at bank and in hand 13,100 13,788
31,396 19,302
Creditors: Amounts Falling Due Within One Year 6 (43,488 ) (31,466 )
NET CURRENT ASSETS (LIABILITIES) (12,092 ) (12,164 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,092 ) (11,757 )
NET LIABILITIES (12,092 ) (11,757 )
CAPITAL AND RESERVES
Called up share capital 7 50 50
Profit and Loss Account (12,142 ) (11,807 )
SHAREHOLDERS' FUNDS (12,092) (11,757)
Page 1
Page 2
For the period ending 28 February 2023 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 his 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
Mr John Regan
Director
27/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
John Regan Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04857809 . The registered office is 1 Brunswick Road, Withington, Manchester, M20 4GA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Revenue recognition
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% with 10% residual value
Computer Equipment 25% with 10% residual value
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2021: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2021 215 3,861 4,076
As at 28 February 2023 215 3,861 4,076
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2021 194 3,475 3,669
Provided during the period 21 386 407
As at 28 February 2023 215 3,861 4,076
Net Book Value
As at 28 February 2023 - - -
As at 1 September 2021 21 386 407
5. Debtors
28 February 2023 31 August 2021
£ £
Due within one year
Trade debtors 18,296 -
VAT - 5,514
18,296 5,514
6. Creditors: Amounts Falling Due Within One Year
28 February 2023 31 August 2021
£ £
Corporation tax 4,440 4,154
VAT 4,723 -
Accruals and deferred income 1,100 637
Director's loan account 33,225 26,675
43,488 31,466
7. Share Capital
28 February 2023 31 August 2021
£ £
Allotted, Called up and fully paid 50 50
8. Dividends
28 February 2023 31 August 2021
£ £
On equity shares:
Final dividend paid 18,856 34,400
18,856 34,400
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9. Related Party Transactions
The company was under the control of the director throughout the current and previous year. Mr Regan is the managing director and sole shareholder of the company.
During the year the company paid Mr Regan £1440 ( PY:£960) as a contribution towards the costs of operating the business from his premises.
Page 5