Registered number
05646109
Johnson Doughty Limited
Filleted Accounts
31 December 2024
Johnson Doughty Limited
Registered number: 05646109
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 210 280
Current assets
Debtors 4 2,600 7,475
Cash at bank and in hand 42,923 67,723
45,523 75,198
Creditors: amounts falling due within one year 5 (24,221) (2,559)
Net current assets 21,302 72,639
Net assets 21,512 72,919
Capital and reserves
Called up share capital 100 100
Profit and loss account 21,412 72,819
Shareholders' funds 21,512 72,919
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr C. E. Johnson
Director
Approved by the board on 18 February 2025
Johnson Doughty Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
Plant and machinery over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
No current or deferred tax liability is recognised in these accounts due to the existence of tax losses.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 1,560
At 31 December 2024 1,560
Depreciation
At 1 January 2024 1,280
Charge for the year 70
At 31 December 2024 1,350
Net book value
At 31 December 2024 210
At 31 December 2023 280
4 Debtors 2024 2023
£ £
Trade debtors 2,600 7,475
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 1,074 1,020
Other creditors 23,147 1,539
24,221 2,559
6 Loans from directors
Description and conditions B/fwd Introduced Withdrawn C/fwd
£ £ £ £
Dr C. E. Johnson
Amount due to the director at the balance sheet date 1,539 1,608 - 3,147
1,539 1,608 - 3,147
7 Related party transactions
Dividends amounting to £20,000 were payable to the director.
8 Controlling party
The company is controlled by the director and majority shareholder Dr. C. E. Johnson.
9 Other information
Johnson Doughty Limited is a private company limited by shares and incorporated in England. Its registered office is:
41 Old Park Road
Palmers Green
London
N13 4RG
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