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REGISTERED NUMBER: 08514885 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

JONATHAN CLARK ARCHITECTS LIMITED

JONATHAN CLARK ARCHITECTS LIMITED (Registered number: 08514885)






Contents of the Financial Statements
for the Year Ended 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JONATHAN CLARK ARCHITECTS LIMITED

Company Information
for the Year Ended 31 MAY 2024







DIRECTOR: J Clark





SECRETARY: Mrs R Mody-Clark





REGISTERED OFFICE: Suite 2C, Brosnan House
175 Darkes Lane
Potters Bar
Hertfordshire
EN6 1BW





REGISTERED NUMBER: 08514885 (England and Wales)





ACCOUNTANTS: The Greene Partnership LLP
Chartered Accountants
Suite 2C, Brosnan House
175 Darkes Lane
Potters Bar
Hertfordshire
EN6 1BW

JONATHAN CLARK ARCHITECTS LIMITED (Registered number: 08514885)

Balance Sheet
31 MAY 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,737 22,925

CURRENT ASSETS
Debtors 5 19,286 94,830
Cash at bank and in hand 100 56,929
19,386 151,759
CREDITORS
Amounts falling due within one year 6 103,150 70,163
NET CURRENT (LIABILITIES)/ASSETS (83,764 ) 81,596
TOTAL ASSETS LESS CURRENT
LIABILITIES

(63,027

)

104,521

CREDITORS
Amounts falling due after more than one year 7 17,344 27,981
NET (LIABILITIES)/ASSETS (80,371 ) 76,540

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (80,471 ) 76,440
SHAREHOLDERS' FUNDS (80,371 ) 76,540

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 February 2025 and were signed by:




J Clark - Director


JONATHAN CLARK ARCHITECTS LIMITED (Registered number: 08514885)

Notes to the Financial Statements
for the Year Ended 31 MAY 2024

1. STATUTORY INFORMATION

JONATHAN CLARK 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 represents gross invoiced sales of services less value added tax.

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 - 25% on reducing balance

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.

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.

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 year was 6 (2023 - 7 ) .

JONATHAN CLARK ARCHITECTS LIMITED (Registered number: 08514885)

Notes to the Financial Statements - continued
for the Year Ended 31 MAY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 June 2023 35,814 58,034 93,848
Additions - 4,218 4,218
At 31 May 2024 35,814 62,252 98,066
DEPRECIATION
At 1 June 2023 28,224 42,699 70,923
Charge for year 1,518 4,888 6,406
At 31 May 2024 29,742 47,587 77,329
NET BOOK VALUE
At 31 May 2024 6,072 14,665 20,737
At 31 May 2023 7,590 15,335 22,925

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 17,266 84,748
Other debtors - 3,742
Prepayments 2,020 6,340
19,286 94,830

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 6,046 -
Trade creditors 29,759 16,007
Tax 21,382 33,600
Social security and other taxes 19,046 5,173
VAT 4,036 5,083
Directors' current accounts 8,402 -
Accrued expenses 14,479 10,300
103,150 70,163

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans - 2-5 years 17,344 27,981

8. ULTIMATE CONTROLLING PARTY

The controlling party is J Clark.