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REGISTERED NUMBER: 08174470 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

JUDGE ARCHITECTS LTD

JUDGE ARCHITECTS LTD (REGISTERED NUMBER: 08174470)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JUDGE ARCHITECTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: M Judge





REGISTERED OFFICE: 21 Oxenturn Road
Wye
Ashford
Kent
TN25 5BH





REGISTERED NUMBER: 08174470 (England and Wales)





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

JUDGE ARCHITECTS LTD (REGISTERED NUMBER: 08174470)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,261 5,270

CURRENT ASSETS
Stocks 3,775 5,132
Debtors 5 649 6,420
Cash at bank 23,025 25,027
27,449 36,579
CREDITORS
Amounts falling due within one year 6 13,610 14,478
NET CURRENT ASSETS 13,839 22,101
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,100

27,371

CREDITORS
Amounts falling due after more than one year 7 (4,083 ) (7,583 )

PROVISIONS FOR LIABILITIES 8 (810 ) (1,001 )
NET ASSETS 13,207 18,787

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 13,206 18,786
SHAREHOLDERS' FUNDS 13,207 18,787

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

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

JUDGE ARCHITECTS LTD (REGISTERED NUMBER: 08174470)

BALANCE SHEET - continued
31 AUGUST 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 director and authorised for issue on 13 January 2025 and were signed by:





M Judge - Director


JUDGE ARCHITECTS LTD (REGISTERED NUMBER: 08174470)

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


1. STATUTORY INFORMATION

Judge Architects Ltd 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 each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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.

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.

JUDGE ARCHITECTS LTD (REGISTERED NUMBER: 08174470)

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


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 September 2023 15,824
Additions 416
At 31 August 2024 16,240
DEPRECIATION
At 1 September 2023 10,554
Charge for year 1,425
At 31 August 2024 11,979
NET BOOK VALUE
At 31 August 2024 4,261
At 31 August 2023 5,270

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 649 6,420

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 3,500 3,500
Taxation and social security 6,046 7,565
Other creditors 4,064 3,413
13,610 14,478

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 4,083 7,583

JUDGE ARCHITECTS LTD (REGISTERED NUMBER: 08174470)

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


8. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 810 1,001

Deferred
tax
£   
Balance at 1 September 2023 1,001
Provided during year (191 )
Balance at 31 August 2024 810

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
M Judge
Balance outstanding at start of year 6,010 -
Amounts advanced - 6,010
Amounts repaid (6,010 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 6,010

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £16,010 (2023 - £35,000) were paid to the director .

Mr M Judge - Director and Shareholder

At the balance sheet date Judge Architects Ltd owed Mr Judge £1 (2023 - £6,010).