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REGISTERED NUMBER: 09143766 (England and Wales)
















Unaudited Financial Statements

for the Period 27 September 2022 to 25 September 2023

for

John Simpson Architects Limited

John Simpson Architects Limited (Registered number: 09143766)






Contents of the Financial Statements
for the Period 27 September 2022 to 25 September 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


John Simpson Architects Limited

Company Information
for the Period 27 September 2022 to 25 September 2023







DIRECTORS: Mr J A Simpson
Mrs E M Simpson
Miss J Wachowiak





REGISTERED OFFICE: 50 Belsize Park
London
NW3 4EE





REGISTERED NUMBER: 09143766 (England and Wales)





ACCOUNTANTS: Chandler and Partners Limited
5 Moor Street
Worcester
Worcestershire
WR1 3DB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
John Simpson Architects Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of John Simpson Architects Limited for the period ended 25 September 2023 which comprise the Statement of Income and Retained Earnings, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of John Simpson Architects Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of John Simpson Architects Limited and state those matters that we have agreed to state to the Board of Directors of John Simpson Architects Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Simpson Architects Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that John Simpson Architects 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 John Simpson Architects Limited. You consider that John Simpson Architects Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of John Simpson Architects 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.






Chandler and Partners Limited
5 Moor Street
Worcester
Worcestershire
WR1 3DB


24 September 2024

John Simpson Architects Limited (Registered number: 09143766)

Balance Sheet
25 September 2023

25.9.23 26.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 58,778 71,523
58,778 71,523

CURRENT ASSETS
Debtors 6 1,024,994 914,722
Cash in hand 4,063 3,834
1,029,057 918,556
CREDITORS
Amounts falling due within one year 7 1,121,700 1,036,217
NET CURRENT LIABILITIES (92,643 ) (117,661 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(33,865

)

(46,138

)

CREDITORS
Amounts falling due after more than one
year

8

93,078

145,786
NET LIABILITIES (126,943 ) (191,924 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (127,043 ) (192,024 )
(126,943 ) (191,924 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 25 September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 25 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

John Simpson Architects Limited (Registered number: 09143766)

Balance Sheet - continued
25 September 2023


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by:





Mrs E M Simpson - Director


John Simpson Architects Limited (Registered number: 09143766)

Notes to the Financial Statements
for the Period 27 September 2022 to 25 September 2023

1. STATUTORY INFORMATION

John Simpson Architects 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

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 period was 10 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 27 September 2022
and 25 September 2023 244,680
AMORTISATION
At 27 September 2022
and 25 September 2023 244,680
NET BOOK VALUE
At 25 September 2023 -
At 26 September 2022 -

John Simpson Architects Limited (Registered number: 09143766)

Notes to the Financial Statements - continued
for the Period 27 September 2022 to 25 September 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 27 September 2022 86,980 55,782 142,762
Additions - 1,867 1,867
At 25 September 2023 86,980 57,649 144,629
DEPRECIATION
At 27 September 2022 15,457 55,782 71,239
Charge for period 14,304 308 14,612
At 25 September 2023 29,761 56,090 85,851
NET BOOK VALUE
At 25 September 2023 57,219 1,559 58,778
At 26 September 2022 71,523 - 71,523

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
25.9.23 26.9.22
£    £   
Trade debtors 116,261 183,972
Amounts owed by participating interests 631,079 633,693
Directors' current accounts 53,488 -
Deferred tax asset 1,807 2,564
VAT - 23,573
Prepayments and accrued income 160,000 -
Prepayments 62,359 70,920
1,024,994 914,722

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
25.9.23 26.9.22
£    £   
Bank loans and overdrafts 51,878 50,670
Trade creditors 48,035 93,927
Amounts owed to participating interests 409,713 431,385
Tax (728 ) (728 )
Social security and other taxes 90,864 63,502
Pension Contribution Unpaid 7,702 7,846
VAT 4,716 -
Directors' current accounts 487,580 373,160
Accrued expenses 21,940 16,455
1,121,700 1,036,217

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
25.9.23 26.9.22
£    £   
Bank loans - 1-2 years 93,078 145,786

John Simpson Architects Limited (Registered number: 09143766)

Notes to the Financial Statements - continued
for the Period 27 September 2022 to 25 September 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 25th September 2023 there was a loan balance of £53,487.89 owing from the Director to the Company. The loan is repayable within 9 months of the year end and interest has not been charged.

10. RELATED PARTY DISCLOSURES

John Simpson Architects (London) Limited

A company that owns 70 ordinary 'B' shares.

John Simpson Architects International Limited

A company in which Mr J A Simpson is a director.

During the year, staff from both companies were involved in projects contracted to either company.
As a result the use of each others employees was recharged at cost. The company charged John
Simpson Architects International Limited £nil (2022 - £nil) for the use of its employees.