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REGISTERED NUMBER: 07588335 (England and Wales)












JOHNSTON CONSULTING ENGINEERS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






JOHNSTON CONSULTING ENGINEERS LIMITED (REGISTERED NUMBER: 07588335)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


JOHNSTON CONSULTING ENGINEERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: D P Johnston





SECRETARY: D P Johnston





REGISTERED OFFICE: 41 Stockydale Road
Blackpool
Lancashire
FY4 5HP





REGISTERED NUMBER: 07588335 (England and Wales)





ACCOUNTANTS: Rushtons
Chartered Accountants
Avroe House
Avroe Crescent
Blackpool Business Park
Blackpool
Lancashire
FY4 2DP

JOHNSTON CONSULTING ENGINEERS LIMITED (REGISTERED NUMBER: 07588335)

ABRIDGED BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,400 583

CURRENT ASSETS
Stocks 11,800 12,425
Debtors 16,736 25,460
Cash at bank 32,557 23,330
61,093 61,215
CREDITORS
Amounts falling due within one year 40,670 30,826
NET CURRENT ASSETS 20,423 30,389
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,823

30,972

PROVISIONS FOR LIABILITIES 266 111
NET ASSETS 21,557 30,861

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 21,457 30,761
SHAREHOLDERS' FUNDS 21,557 30,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JOHNSTON CONSULTING ENGINEERS LIMITED (REGISTERED NUMBER: 07588335)

ABRIDGED BALANCE SHEET - continued
31 MARCH 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 August 2024 and were signed by:





D P Johnston - Director


JOHNSTON CONSULTING ENGINEERS LIMITED (REGISTERED NUMBER: 07588335)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Johnston Consulting Engineers Limited 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.

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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


JOHNSTON CONSULTING ENGINEERS LIMITED (REGISTERED NUMBER: 07588335)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 2,885
Additions 1,361
At 31 March 2024 4,246
DEPRECIATION
At 1 April 2023 2,302
Charge for year 544
At 31 March 2024 2,846
NET BOOK VALUE
At 31 March 2024 1,400
At 31 March 2023 583

JOHNSTON CONSULTING ENGINEERS LIMITED (REGISTERED NUMBER: 07588335)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
D P Johnston
Balance outstanding at start of year 9,255 5,588
Amounts advanced 80,703 65,667
Amounts repaid (88,500 ) (62,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,458 9,255

The advances to the director are repayable on demand and interest free.