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REGISTERED NUMBER: NI016723 (Northern Ireland)













David Johnston Design Limited

Unaudited Financial Statements

for the Year Ended 30 November 2024






David Johnston Design Limited (Registered number: NI016723)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company information 1

Statement of financial position 2

Notes to the financial statements 3 to 4


David Johnston Design Limited

Company Information
for the Year Ended 30 November 2024







Directors: Mr D Johnston
Mrs H Johnston





Secretary: Mrs H Johnston





Registered office: 22 Earlsfort
Moira
Co Armagh
BT67 0LY





Registered number: NI016723 (Northern Ireland)





Accountants: Wylie Ruddell
Chartered Accountants
Armagh Business Centre
2 Loughgall Road
Armagh
BT61 7NH

David Johnston Design Limited (Registered number: NI016723)

Statement of Financial Position
30 November 2024

2024 2023
Notes £ £
Current assets
Receivables 4 4,000 8,637
Cash at bank 23,746 30,937
27,746 39,574
Payables
Amounts falling due within one year 5 (9,286 ) (26,788 )
Net current assets 18,460 12,786
Total assets less current liabilities 18,460 12,786

Payables
Amounts falling due after more than one
year

6

-

(2,807

)
Net assets 18,460 9,979

Capital and reserves
Called up share capital 2,502 2,502
Retained earnings 15,958 7,477
18,460 9,979

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2025 and were signed on its behalf by:





Mr D Johnston - Director


David Johnston Design Limited (Registered number: NI016723)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. Statutory information

David Johnston Design Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Critical accounting judgements and key sources of estimation uncertainty
In the director's opinion there are no accounting policies which require estimations or uncertainties included within the financial statements.

3. Employees and directors

The average number of employees during the year was 1 (2023 - 1 ) .

4. Receivables: amounts falling
due within one year
2024 2023
£ £
Trade debtors 4,000 8,637

David Johnston Design Limited (Registered number: NI016723)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


5. Payables: amounts falling due
within one year
2024 2023
£ £
Bank loans and overdrafts (see note 7) 2,978 1,823
Trade creditors 892 11,783
Tax 1,989 3,916
VAT 1,678 3,817
Other creditors - 4,180
Directors' current accounts 249 249
Accruals and deferred income 1,500 1,020
9,286 26,788

6. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans (see note 7) - 2,807

7. Loans

An analysis of the maturity of loans is given below:

2024 2023
£ £
Amounts falling due within one year or on demand:
Bank loans 2,978 1,823

Amounts falling due between one and two years:
Bank loans more than 1 year - 2,807