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REGISTERED NUMBER: 13158309 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

JONATHAN BETHEL DESIGN LIMITED

JONATHAN BETHEL DESIGN LIMITED (REGISTERED NUMBER: 13158309)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JONATHAN BETHEL DESIGN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTOR: Mr J Bethel





REGISTERED OFFICE: 1 Langley Court
Pyle Street
Newport
Isle of Wight
PO30 1LA





REGISTERED NUMBER: 13158309 (England and Wales)





ACCOUNTANTS: Mackenzies, a Xeinadin company
1 Langley Court
Pyle Street
Newport
Isle of Wight
PO30 1LA

JONATHAN BETHEL DESIGN LIMITED (REGISTERED NUMBER: 13158309)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 21,388 24,396
Investments 5 57,291 57,291
78,679 81,687

CURRENT ASSETS
Debtors 6 - 117
Cash at bank 1,084 3,666
1,084 3,783
CREDITORS
Amounts falling due within one year 7 6,261 9,090
NET CURRENT LIABILITIES (5,177 ) (5,307 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,502

76,380

PROVISIONS FOR LIABILITIES 8 4,064 4,635
NET ASSETS 69,438 71,745

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 69,338 71,645
SHAREHOLDERS' FUNDS 69,438 71,745

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

JONATHAN BETHEL DESIGN LIMITED (REGISTERED NUMBER: 13158309)

BALANCE SHEET - continued
31 JANUARY 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 June 2025 and were signed by:





Mr J Bethel - Director


JONATHAN BETHEL DESIGN LIMITED (REGISTERED NUMBER: 13158309)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025


1. STATUTORY INFORMATION

Jonathan Bethel Design 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 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.
Fixtures and fittings - 10% on cost
Computer equipment - 25% on reducing balance

Investments in associates
Investments in associate undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

JONATHAN BETHEL DESIGN LIMITED (REGISTERED NUMBER: 13158309)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1 February 2024
and 31 January 2025 26,323 2,613 28,936
DEPRECIATION
At 1 February 2024 3,431 1,109 4,540
Charge for year 2,632 376 3,008
At 31 January 2025 6,063 1,485 7,548
NET BOOK VALUE
At 31 January 2025 20,260 1,128 21,388
At 31 January 2024 22,892 1,504 24,396

5. FIXED ASSET INVESTMENTS
Interest in
associate
£
COST
At 1 February 2024
and 31 January 2025 57,291
NET BOOK VALUE
At 31 January 2025 57,291
At 31 January 2024 57,291

The fixed asset investment is a holding of 55 Ordinary A shares and 5 ordinary E shares in POD Architects Limited a company incorporated in England under number 06831219. The company's holding represents 20% of the issued share capital of POD Architects Limited.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
VAT - 117

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Tax 6,085 8,972
Directors' current accounts 176 118
6,261 9,090

JONATHAN BETHEL DESIGN LIMITED (REGISTERED NUMBER: 13158309)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


8. PROVISIONS FOR LIABILITIES
2025 2024
£ £
Deferred tax 4,064 4,635

Deferred tax
£
Balance at 1 February 2024 4,635
Provided during year (571 )
Balance at 31 January 2025 4,064

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
80 Ordinary A £1 80 80
20 Ordinary B £1 20 20
100 100

All shares regardless of class rank equally for voting rights and allocation of capital in the event of a dissolution. Dividends may be voted by a majority of all shareholders to an individual class of shareholders to the exclusion of other classes.

10. RESERVES
Retained
earnings
£

At 1 February 2024 71,645
Profit for the year 16,693
Dividends (19,000 )
At 31 January 2025 69,338

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr J Bethel.