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REGISTERED NUMBER: 05272293 (England and Wales)















JONATHAN HENDRY ARCHITECTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023






JONATHAN HENDRY ARCHITECTS LIMITED (REGISTERED NUMBER: 05272293)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 5


JONATHAN HENDRY ARCHITECTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: J J Hendry
Mrs K R Hendry



SECRETARY: Mrs K R Hendry



REGISTERED OFFICE: 10 Peacefields Business Park
Holton-Le-Clay
Grimsby
Lincolnshire
DN36 5HS



REGISTERED NUMBER: 05272293 (England and Wales)



ACCOUNTANTS: Duncan & Toplis Limited
Oxley House
Lincoln Way
Louth
Lincolnshire
LN11 0LS



BANKERS: HSBC Bank Plc
55 Victoria Street
Grimsby
NE Lincolnshire
DN31 1UX

JONATHAN HENDRY ARCHITECTS LIMITED (REGISTERED NUMBER: 05272293)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,209 13,613

CURRENT ASSETS
Stocks 2,500 10,100
Debtors 5 135,096 173,447
Cash at bank 1,785 5,820
139,381 189,367
CREDITORS
Amounts falling due within one year 6 82,409 91,426
NET CURRENT ASSETS 56,972 97,941
TOTAL ASSETS LESS CURRENT LIABILITIES 67,181 111,554

CREDITORS
Amounts falling due after more than one year 7 (22,231 ) (28,689 )

PROVISIONS FOR LIABILITIES (2,553 ) (2,587 )
NET ASSETS 42,397 80,278

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 42,297 80,178
SHAREHOLDERS' FUNDS 42,397 80,278

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 30 September 2024 and were signed on its behalf by:





Mrs K R Hendry - Director


JONATHAN HENDRY ARCHITECTS LIMITED (REGISTERED NUMBER: 05272293)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

Jonathan Hendry 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items.

Financial instruments
The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


JONATHAN HENDRY ARCHITECTS LIMITED (REGISTERED NUMBER: 05272293)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Grants and furlough claim money
Grants are recognised as income in the period in which they become receivable.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 November 2022
and 31 October 2023 56,238
DEPRECIATION
At 1 November 2022 42,625
Charge for year 3,404
At 31 October 2023 46,029
NET BOOK VALUE
At 31 October 2023 10,209
At 31 October 2022 13,613

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 19,440 6,048
Other debtors 115,656 167,399
135,096 173,447

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 11,337 12,178
Trade creditors 1,006 1,244
Taxation and social security 66,516 75,204
Other creditors 3,550 2,800
82,409 91,426

JONATHAN HENDRY ARCHITECTS LIMITED (REGISTERED NUMBER: 05272293)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 22,231 28,689

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 33,568 40,867

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2023 and 31 October 2022:

2023 2022
£    £   
J J Hendry and Mrs K R Hendry
Balance outstanding at start of year 155,150 131,715
Amounts advanced 101,784 131,022
Amounts repaid (150,430 ) (107,587 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 106,504 155,150

The directors' loan account is unsecured and repayable on demand. Where the balance exceeds £10,000 interest is charged on advances to directors at the prevailing rate until such time that the company is advised in writing. Included in the directors' loan account is a brought forward balance of £34,223 on which S455 tax has been paid. The remaining balance of £72,281 has been repaid within 9 months of the year end by a dividend.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Hendry and K Hendry.