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REGISTERED NUMBER: 06862796 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

JPD ARCHITECTURE UK LIMITED

JPD ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06862796)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JPD ARCHITECTURE UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: J P Harmer
T J Harmer





REGISTERED OFFICE: South Stour Offices
South Stour Road
Mersham
Ashford
Kent
TN25 7HS





BUSINESS ADDRESS: Tower Farm House
Faversham Road
Boughton Lees
Ashford
Kent
TN25 4HT





REGISTERED NUMBER: 06862796 (England and Wales)





ACCOUNTANTS: Cassidys Chartered Accountants
South Stour Offices
South Stour Road
Mersham
Ashford
Kent
TN25 7HS

JPD ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06862796)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 61,278 6,762

CURRENT ASSETS
Stocks 3,055 7,500
Debtors 5 26,921 35,948
Cash at bank 13,476 17,116
43,452 60,564
CREDITORS
Amounts falling due within one year 6 45,356 60,217
NET CURRENT (LIABILITIES)/ASSETS (1,904 ) 347
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,374

7,109

CREDITORS
Amounts falling due after more than one year 7 (52,389 ) (4,333 )

PROVISIONS FOR LIABILITIES 8 (8,110 ) (1,285 )
NET (LIABILITIES)/ASSETS (1,125 ) 1,491

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (1,225 ) 1,391
SHAREHOLDERS' FUNDS (1,125 ) 1,491

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 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.

JPD ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06862796)

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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2024 and were signed on its behalf by:





J P Harmer - Director


JPD ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06862796)

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


1. STATUTORY INFORMATION

JPD Architecture UK 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
Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligation. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

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

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.


JPD ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06862796)

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.

Going concern
During the period the company incurred a loss of £2,616 (2023 £30,266 profit) and at the balance sheet date had net liabilities of £1,125 (2023 £1,491 net assets). These financial statements have been prepared on a going concern basis which assumes continuing support from the company director and creditors.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 28,834
Additions 71,825
At 31 March 2024 100,659
DEPRECIATION
At 1 April 2023 22,072
Charge for year 17,309
At 31 March 2024 39,381
NET BOOK VALUE
At 31 March 2024 61,278
At 31 March 2023 6,762

JPD ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06862796)

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


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 13,142 35,948
Other debtors 13,779 -
26,921 35,948

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 2,000 2,000
Hire purchase contracts 8,236 -
Taxation and social security 4,958 18,265
Other creditors 30,162 39,952
45,356 60,217

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 2,333 4,333
Hire purchase contracts 50,056 -
52,389 4,333

8. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax 8,110 1,285

Deferred
tax
£   
Balance at 1 April 2023 1,285
Provided during year 6,825
Balance at 31 March 2024 8,110

9. PENSION COMMITMENTS

The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge for the period amounts to £6,000 (2023 - £6,000) and represents contributions payable by the company to the fund.

JPD ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06862796)

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


10. RELATED PARTY DISCLOSURES

Mr J P Harmer - Director and Shareholder

At the balance sheet date JPD Architecture UK Ltd owed Mr J Harmer £3,932 (2023 - £11,865).

Mr T J Harmer - Director and Shareholder

At the balance sheet date JPD Architecture UK Ltd owed Mr T Harmer £4,143 (2023 - £0).