Registered number
07389225
Johnson & Associates Limited
Filleted Accounts
30 September 2024
Johnson & Associates Limited
Registered number: 07389225
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 537 537
Current assets
Debtors 5 44,405 91,303
Cash at bank and in hand 120,403 54,675
164,808 145,978
Creditors: amounts falling due within one year 6 (76,344) (69,175)
Net current assets 88,464 76,803
Net assets 89,001 77,340
Capital and reserves
Called up share capital 1 1
Profit and loss account 89,000 77,339
Shareholder's funds 89,001 77,340
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 member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
M Johnson
Director
Approved by the board on 6 June 2025
Johnson & Associates Limited
Notes to the Accounts
for the year ended 30 September 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Intangible fixed assets £
Goodwill:
Cost
At 1 October 2023 10,000
At 30 September 2024 10,000
Amortisation
At 1 October 2023 10,000
At 30 September 2024 10,000
Net book value
At 30 September 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023 537
At 30 September 2024 537
Depreciation
At 30 September 2024 -
Net book value
At 30 September 2024 537
At 30 September 2023 537
5 Debtors 2024 2023
£ £
Trade debtors 21,135 27,021
Other debtors 23,270 64,282
44,405 91,303
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 11,652 11,772
Taxation and social security costs 2,735 1,391
Other creditors 61,957 56,012
76,344 69,175
7 Other information
Johnson & Associates Limited is a private company limited by shares and incorporated in England. Its registered office is:
Temperance House
Langdon Lane
Radway
Warwickshire
CV35 0UQ
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