IRIS Accounts Production v24.1.0.578 06883222 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false 4524 5755 248886 95611 94380 94380 149982 4524 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh068832222023-04-30068832222024-04-30068832222023-05-012024-04-30068832222022-04-30068832222022-05-012023-04-30068832222023-04-3006883222ns14:PoundSterling2023-05-012024-04-3006883222ns10:Director12023-05-012024-04-3006883222ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3006883222ns10:SmallEntities2023-05-012024-04-3006883222ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3006883222ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3006883222ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3006883222ns10:FullAccounts2023-05-012024-04-300688322242ns10:Director22023-04-300688322242ns10:Director22022-04-300688322242ns10:Director22023-05-012024-04-300688322242ns10:Director22022-05-012023-04-300688322242ns10:Director22024-04-300688322242ns10:Director22023-04-3006883222ns10:Director22023-05-012024-04-3006883222ns10:Director32023-05-012024-04-3006883222ns10:RegisteredOffice2023-05-012024-04-3006883222ns5:CurrentFinancialInstruments2024-04-3006883222ns5:CurrentFinancialInstruments2023-04-3006883222ns5:ShareCapital2024-04-3006883222ns5:ShareCapital2023-04-3006883222ns5:RetainedEarningsAccumulatedLosses2024-04-3006883222ns5:RetainedEarningsAccumulatedLosses2023-04-3006883222ns5:PlantMachinery2023-05-012024-04-3006883222ns5:PlantMachinery2023-04-3006883222ns5:PlantMachinery2024-04-3006883222ns5:PlantMachinery2023-04-3006883222ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3006883222ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3006883222ns5:WithinOneYear2024-04-3006883222ns5:WithinOneYear2023-04-3006883222ns5:BetweenOneFiveYears2024-04-3006883222ns5:BetweenOneFiveYears2023-04-3006883222ns5:AllPeriods2024-04-3006883222ns5:AllPeriods2023-04-30068832221ns10:Director12023-04-30068832221ns10:Director12022-04-30068832221ns10:Director12023-05-012024-04-30068832221ns10:Director12022-05-012023-04-30068832221ns10:Director12024-04-30068832221ns10:Director12023-04-30
REGISTERED NUMBER: 06883222















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Jonathon Morgan Design
Associates Limited

Jonathon Morgan Design
Associates Limited (Registered number: 06883222)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Jonathon Morgan Design
Associates Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: J E J Morgan
Mrs J E Morgan
S Tyas





REGISTERED OFFICE: 2 The Holmes
Skipwith
Selby
North Yorkshire
YO8 5SL





REGISTERED NUMBER: 06883222





ACCOUNTANTS: Baker Fox Limited
Chartered Accountants
Owl Cotes Barn
Low Lane
Cowling
Keighley
West Yorkshire
BD22 0LE

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Jonathon Morgan Design
Associates 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 Statement of Financial Position. 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 Jonathon Morgan Design Associates Limited for the year ended 30 April 2024 which comprise the Income Statement, Statement of Financial Position 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 Jonathon Morgan Design Associates 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 Jonathon Morgan Design Associates Limited and state those matters that we have agreed to state to the Board of Directors of Jonathon Morgan Design Associates 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 Jonathon Morgan Design Associates Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Jonathon Morgan Design Associates 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 Jonathon Morgan Design Associates Limited. You consider that Jonathon Morgan Design Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Jonathon Morgan Design Associates 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.






Baker Fox Limited
Chartered Accountants
Owl Cotes Barn
Low Lane
Cowling
Keighley
West Yorkshire
BD22 0LE


21 November 2024

Jonathon Morgan Design
Associates Limited (Registered number: 06883222)

Statement of Financial Position
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 51,573 28,653

CURRENT ASSETS
Stocks 30,000 30,000
Debtors 5 266,193 205,355
Cash at bank 327,319 329,099
623,512 564,454
CREDITORS
Amounts falling due within one year 6 126,296 99,942
NET CURRENT ASSETS 497,216 464,512
TOTAL ASSETS LESS CURRENT
LIABILITIES

548,789

493,165

PROVISIONS FOR LIABILITIES 12,894 7,593
NET ASSETS 535,895 485,572

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 535,795 485,472
SHAREHOLDERS' FUNDS 535,895 485,572

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Jonathon Morgan Design
Associates Limited (Registered number: 06883222)

Statement of Financial Position - continued
30 April 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 21 November 2024 and were signed on its behalf by:





J E J Morgan - Director


Jonathon Morgan Design
Associates Limited (Registered number: 06883222)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Jonathon Morgan Design Associates Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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 etc - 33% on cost and 20% on reducing balance

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

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 statement of financial position date.

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.

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.

Leasing contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

Jonathon Morgan Design
Associates Limited (Registered number: 06883222)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 131,082
Additions 41,355
At 30 April 2024 172,437
DEPRECIATION
At 1 May 2023 102,429
Charge for year 18,435
At 30 April 2024 120,864
NET BOOK VALUE
At 30 April 2024 51,573
At 30 April 2023 28,653

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 111,136 191,058
Other debtors 155,057 14,297
266,193 205,355

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 17,251 7,105
Taxation and social security 101,565 81,789
Other creditors 7,480 11,048
126,296 99,942

Jonathon Morgan Design
Associates Limited (Registered number: 06883222)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 34,010 10,086
Between one and five years 36,098 -
70,108 10,086

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
J E J Morgan and Mrs J E Morgan
Balance outstanding at start of year (4,524 ) (5,755 )
Amounts advanced 248,886 95,611
Amounts repaid (94,380 ) (94,380 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 149,982 (4,524 )

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is JEJ Morgan and Mrs JE Morgan by virtue of their holdings in the shares of the company.