REGISTERED NUMBER: 08396266 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

JOHN WOODHOUSE & ASSOCIATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J K Woodhouse

Ms Y Mu

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

08396266 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

-

3,162

Tangible assets

5

10,585

17,607

10,585

20,769

CURRENT ASSETS

Debtors

6

141

-

Cash at bank

8,026

378

8,167

378

CREDITORS

Amounts falling due within one year

7

11,338

20,486

NET CURRENT LIABILITIES

(3,171

)

(20,108

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,414

661

PROVISIONS FOR LIABILITIES

1,604

1,889

NET ASSETS/(LIABILITIES)

5,810

(1,228

)

CAPITAL AND RESERVES

Called up share capital

12

12

Retained earnings

5,798

(1,240

)

5,810

(1,228

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2025 and were signed on its behalf by:

J K Woodhouse - Director

Ms Y Mu - Director

1.	STATUTORY INFORMATION

John Woodhouse & Associates 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.

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 represents sales of services and is recognised at the point the customer is entitled to consideration.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Carbon credits are being amortised evenly over their estimated useful life of nil years.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.

EMPLOYEES

The average number of employees during the year was NIL (2024 - 1 ).

4.	INTANGIBLE FIXED ASSETS

Carbon

credits

£

COST

At 1 April 2024

and 31 March 2025

13,326

AMORTISATION

At 1 April 2024

10,164

Amortisation for year

3,162

At 31 March 2025

13,326

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

3,162

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

36,413

12,098

-

48,511

Additions

3,380

-

930

4,310

At 31 March 2025

39,793

12,098

930

52,821

DEPRECIATION

At 1 April 2024

22,816

8,088

-

30,904

Charge for year

8,253

3,025

54

11,332

At 31 March 2025

31,069

11,113

54

42,236

NET BOOK VALUE

At 31 March 2025

8,724

985

876

10,585

At 31 March 2024

13,597

4,010

-

17,607

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

141

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

4,535

815

Other creditors

-

(331

)

Directors' loan accounts

5,180

18,377

Accrued expenses

1,623

1,625

11,338

20,486

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

J K Woodhouse and Ms Y Mu

Balance outstanding at start of year

(18,377

)

(23,923

)

Amounts advanced

13,198

5,546

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(5,179

)

(18,377

)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J K Woodhouse.

This was by virtue of his 83% holding of the issued share capital.