Company registration number 13510480 (England and Wales)
JONATHAN LOGSDON ARCHITECT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
PAGES FOR FILING WITH REGISTRAR
JONATHAN LOGSDON ARCHITECT LIMITED
COMPANY INFORMATION
Directors
Mr J Logsdon
Ms K Michell
Company number
13510480
Registered office
Deep Lock House
St Matthew's Place
Bath
Avon
United Kingdom
BA2 4JJ
Accountants
K A Jeffries & Company
18 Melbourne Grove
London
SE22 8RA
JONATHAN LOGSDON ARCHITECT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
JONATHAN LOGSDON ARCHITECT LIMITED
BALANCE SHEET
AS AT 31 JULY 2023
31 July 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
3,117
-
0
Current assets
Debtors
5
4,921
2,926
Cash at bank and in hand
8,274
10,506
13,195
13,432
Creditors: amounts falling due within one year
6
(5,109)
(12,938)
Net current assets
8,086
494
Net assets
11,203
494
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
11,103
394
Total equity
11,203
494

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 16 April 2024 and are signed on its behalf by:
Mr J Logsdon
Ms K Michell
Director
Director
Company registration number 13510480 (England and Wales)
JONATHAN LOGSDON ARCHITECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
- 2 -
1
Accounting policies
Company information

Jonathan Logsdon Architect Limited is a private company limited by shares incorporated in England and Wales. The registered office is Deep Lock House, St Matthew's Place, Bath, Avon, United Kingdom, BA2 4JJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

JONATHAN LOGSDON ARCHITECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
2
2
JONATHAN LOGSDON ARCHITECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2022
-
0
Additions
4,156
At 31 July 2023
4,156
Depreciation and impairment
At 1 August 2022
-
0
Depreciation charged in the year
1,039
At 31 July 2023
1,039
Carrying amount
At 31 July 2023
3,117
At 31 July 2022
-
0
5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
4,921
2,926
6
Creditors: amounts falling due within one year
2023
2022
£
£
Corporation tax
1,837
3,204
Other creditors
3,272
9,734
5,109
12,938
2023-07-312022-08-01false16 April 2024CCH SoftwareCCH Accounts Production 2024.100No description of principal activityMr J LogsdonMs K Michellfalsefalse135104802022-08-012023-07-3113510480bus:Director12022-08-012023-07-3113510480bus:Director22022-08-012023-07-3113510480bus:RegisteredOffice2022-08-012023-07-31135104802023-07-31135104802022-07-3113510480core:OtherPropertyPlantEquipment2023-07-3113510480core:OtherPropertyPlantEquipment2022-07-3113510480core:CurrentFinancialInstrumentscore:WithinOneYear2023-07-3113510480core:CurrentFinancialInstrumentscore:WithinOneYear2022-07-3113510480core:CurrentFinancialInstruments2023-07-3113510480core:CurrentFinancialInstruments2022-07-3113510480core:ShareCapital2023-07-3113510480core:ShareCapital2022-07-3113510480core:RetainedEarningsAccumulatedLosses2023-07-3113510480core:RetainedEarningsAccumulatedLosses2022-07-3113510480core:ComputerEquipment2022-08-012023-07-31135104802021-07-142022-07-3113510480core:OtherPropertyPlantEquipment2022-07-3113510480core:OtherPropertyPlantEquipment2022-08-012023-07-3113510480bus:PrivateLimitedCompanyLtd2022-08-012023-07-3113510480bus:SmallCompaniesRegimeForAccounts2022-08-012023-07-3113510480bus:FRS1022022-08-012023-07-3113510480bus:AuditExemptWithAccountantsReport2022-08-012023-07-3113510480bus:FullAccounts2022-08-012023-07-31xbrli:purexbrli:sharesiso4217:GBP