Caseware UK (AP4) 2023.0.135 2023.0.135 2023-01-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseThe principal activity of the company is architectural services.11falsetruefalse 03061168 2023-01-01 2024-03-31 03061168 2022-01-01 2022-12-31 03061168 2024-03-31 03061168 2022-12-31 03061168 c:Director1 2023-01-01 2024-03-31 03061168 d:Buildings 2023-01-01 2024-03-31 03061168 d:Buildings 2024-03-31 03061168 d:Buildings 2022-12-31 03061168 d:Buildings d:OwnedOrFreeholdAssets 2023-01-01 2024-03-31 03061168 d:PlantMachinery 2023-01-01 2024-03-31 03061168 d:PlantMachinery 2024-03-31 03061168 d:PlantMachinery 2022-12-31 03061168 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-01 2024-03-31 03061168 d:OfficeEquipment 2023-01-01 2024-03-31 03061168 d:OwnedOrFreeholdAssets 2023-01-01 2024-03-31 03061168 d:CurrentFinancialInstruments 2024-03-31 03061168 d:CurrentFinancialInstruments 2022-12-31 03061168 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03061168 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 03061168 d:ShareCapital 2024-03-31 03061168 d:ShareCapital 2022-12-31 03061168 d:RetainedEarningsAccumulatedLosses 2024-03-31 03061168 d:RetainedEarningsAccumulatedLosses 2022-12-31 03061168 c:FRS102 2023-01-01 2024-03-31 03061168 c:AuditExemptWithAccountantsReport 2023-01-01 2024-03-31 03061168 c:FullAccounts 2023-01-01 2024-03-31 03061168 c:PrivateLimitedCompanyLtd 2023-01-01 2024-03-31 03061168 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 03061168 d:AcceleratedTaxDepreciationDeferredTax 2022-12-31 03061168 e:PoundSterling 2023-01-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 03061168










Jaye Ford Architecture Limited








Unaudited

Financial statements

Information for filing with the registrar

For the period ended 31 March 2024

 
Jaye Ford Architecture Limited
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Jaye Ford Architecture Limited for the period ended 31 March 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jaye Ford Architecture Limited for the period ended 31 March 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Jaye Ford Architecture Limited in accordance with the terms of our engagement letter dated 31 May 2023Our work has been undertaken solely to prepare for your approval the financial statements of Jaye Ford Architecture Limited and state those matters that we have agreed to state to the director of Jaye Ford Architecture Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jaye Ford Architecture Limited and its director for our work or for this report. 

It is your duty to ensure that Jaye Ford Architecture Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jaye Ford Architecture Limited. You consider that Jaye Ford Architecture Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Jaye Ford Architecture Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  


Kreston Reeves LLP
Chartered Accountants
Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG
5 September 2024
Page 1

 
Jaye Ford Architecture Limited
Registered number: 03061168

Balance sheet
As at 31 March 2024

31 March
31 December
2024
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
75,575
76,600

  
75,575
76,600

Current assets
  

Debtors: amounts falling due within one year
 5 
15,049
6,630

Cash at bank and in hand
  
27,721
68,930

  
42,770
75,560

Creditors: amounts falling due within one year
 6 
(17,864)
(22,671)

Net current assets
  
 
 
24,906
 
 
52,889

Total assets less current liabilities
  
100,481
129,489

Provisions for liabilities
  

Deferred tax
 7 
(557)
(355)

  
 
 
(557)
 
 
(355)

Net assets
  
99,924
129,134


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
99,824
129,034

  
99,924
129,134


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



................................................
J Ford
Page 2

 
Jaye Ford Architecture Limited
Registered number: 03061168

Balance sheet (continued)
As at 31 March 2024

Director
Date: 2 September 2024

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
Jaye Ford Architecture Limited
 

 
Notes to the financial statements
For the period ended 31 March 2024

1.


General information

Jaye Ford Architecture Limited is a private company, limited by share capital, and incorporated in England and Wales. The registered office address is Manleys, Manleys Hill, Storrington, West Sussex, RH20 4BT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 presentation currency is £ sterling.
The figures in the financial statements have been rounded to the nearest £1.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line and reducing balance basis..

The estimated useful lives range as follows:

Freehold property
-
50 years straight line
Plant and machinery
-
20% reducing balance
Office equipment
-
20% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 4

 
Jaye Ford Architecture Limited
 

 
Notes to the financial statements
For the period ended 31 March 2024

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. 

 
2.7

Creditors

Short-term creditors are measured at their transaction price.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.9

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 5

 
Jaye Ford Architecture Limited
 

 
Notes to the financial statements
For the period ended 31 March 2024

3.


Employees

2024
2022
£
£

Wages and salaries
9,100
9,100

Pension costs
30,000
-

39,100
9,100


The average monthly number of employees, including directors, during the period was 1 (2022 - 1).


4.


Tangible fixed assets







Freehold property
Plant and machinery
Total

£
£
£



Cost or valuation


At 1 January 2023
83,536
7,290
90,826


Additions
-
1,969
1,969


Disposals
-
(4,790)
(4,790)



At 31 March 2024

83,536
4,469
88,005



Depreciation


At 1 January 2023
8,803
5,423
14,226


Charge for the period on owned assets
2,088
570
2,658


Disposals
-
(4,454)
(4,454)



At 31 March 2024

10,891
1,539
12,430



Net book value



At 31 March 2024
72,645
2,930
75,575



At 31 December 2022
74,733
1,867
76,600

Page 6

 
Jaye Ford Architecture Limited
 

 
Notes to the financial statements
For the period ended 31 March 2024

5.


Debtors

31 March
31 December
2024
2022
£
£


Trade debtors
14,601
2,373

Prepayments and accrued income
448
4,257

15,049
6,630



6.


Creditors: Amounts falling due within one year

31 March
31 December
2024
2022
£
£

Trade creditors
838
130

Corporation tax
4,461
6,516

Other taxation and social security
3,975
3,494

Other creditors
4,870
6,937

Accruals and deferred income
3,720
5,594

17,864
22,671



7.


Deferred taxation






2024


£






At beginning of year
(355)


Charged to profit or loss
(202)



At end of year
(557)

The provision for deferred taxation is made up as follows:

31 March
31 December
2024
2022
£
£


Accelerated capital allowances
(557)
(355)

(557)
(355)

Page 7

 
Jaye Ford Architecture Limited
 

 
Notes to the financial statements
For the period ended 31 March 2024

8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £30,000 (2022 - £nil).  

Page 8