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Reports Dated : 12/06/2025 Registered Number: 04901563
England & Northern Ireland

 

 

 

JON SPENCER TECHNICAL DRAWING LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Director Jonathan Spencer
Registered Number 04901563
Registered Office 15 Cheltenham Close
Rushden
Northants
NN10 0YN
Accountants Denton Tavara Ltd
61a High Street South
Rushden
NN10 0RA
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 September 2024.
Principal activities
Principal activity of the company during the financial year was of Architect services
Director
The director who served the company throughout the year was as follows:
Jonathan Spencer
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Jonathan Spencer
Director

Date approved: 12 June 2025
2
Accountants report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................

Denton Tavara Ltd

61a High Street South
Rushden
NN10 0RA
12 June 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 100,804    103,001 
100,804    103,001 
Current assets      
Debtors 4 788    1,329 
Creditors: amount falling due within one year 5 (77,694)   (54,738)
Net current assets (76,906)   (53,409)
 
Total assets less current liabilities 23,898    49,592 
Creditors: amount falling due after more than one year 6 (5,506)   (20,152)
Provisions for liabilities 7   (111)
Net assets 18,392    29,329 
 

Capital and reserves
     
Called up share capital 4    4 
Profit and loss account 18,388    29,325 
Shareholders' funds 18,392    29,329 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 12 June 2025 and were signed by:


-------------------------------
Jonathan Spencer
Director
4
General Information
Jon Spencer Technical Drawing Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 04901563, registration address 15 Cheltenham Close, Rushden, Northants, NN10 0YN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 2% Reducing Balance
Computer Equipment 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Computer Equipment   Total
  £   £   £
At 01 October 2023 148,000    1,875    149,875 
Additions    
Disposals    
At 30 September 2024 148,000    1,875    149,875 
Depreciation
At 01 October 2023 45,613    1,261    46,874 
Charge for year 2,075    122    2,197 
On disposals    
At 30 September 2024 47,688    1,383    49,071 
Net book values
Closing balance as at 30 September 2024 100,312    492    100,804 
Opening balance as at 01 October 2023 102,387    614    103,001 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 788    1,329 
788    1,329 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 3,550    4,544 
Accruals 882    742 
Directors' Current Accounts 73,262    49,452 
77,694    54,738 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans and Overdrafts 5,506    20,152 
5,506    20,152 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 111    111 
Deferred Tax Charged to Profit & Loss (111)  
  111 

5