REGISTERED NUMBER: OC352692 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

JONATHAN LEES ARCHITECTS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

J D Lees

Mrs S D Lees

REGISTERED OFFICE:

The Studio (Unit D)

Baptist Mills Court

Millpond Street

Bristol

Avon

BS5 0FJ

REGISTERED NUMBER:

OC352692 (England and Wales)

ACCOUNTANT:

N E Sears ATT

NESTAX Limited

9 Church Street

Builth Wells

Powys

LD2 3AP

BANKERS:

HSBC Bank plc

Middleton Street

Llandrindod Wells

Powys

LD1 5EU

FIXED ASSETS

Tangible assets

4

113,203

131,890

CURRENT ASSETS

Work in progress

6,553

25,109

Debtors

5

5,356

2,818

Cash at bank

299,745

190,347

311,654

218,274

CREDITORS

Amounts falling due within one year

6

191,331

172,075

NET CURRENT ASSETS

120,323

46,199

TOTAL ASSETS LESS CURRENT LIABILITIES

233,526

178,089

CREDITORS

Amounts falling due after more than one year

7

105,313

132,398

NET ASSETS ATTRIBUTABLE TO MEMBERS

128,213

45,691

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

128,213

45,691

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

128,213

45,691

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 20 August 2025 and were signed by:

J D Lees - Designated member

1.	STATUTORY INFORMATION

Jonathan Lees Architects LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing work in progress to their present location and condition.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

52,314

34,954

126,035

29,622

242,925

Additions

-

684

-

771

1,455

At 31 March 2025

52,314

35,638

126,035

30,393

244,380

DEPRECIATION

At 1 April 2024

-

33,314

55,140

22,581

111,035

Charge for year

-

465

17,724

1,953

20,142

At 31 March 2025

-

33,779

72,864

24,534

131,177

NET BOOK VALUE

At 31 March 2025

52,314

1,859

53,171

5,859

113,203

At 31 March 2024

52,314

1,640

70,895

7,041

131,890

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

5,356

2,818

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,752

16,752

Hire purchase contracts

16,750

16,750

Trade creditors

1,610

2,292

Taxation and social security

43,348

32,163

Other creditors

112,871

104,118

191,331

172,075

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

54,483

68,067

Hire purchase contracts

50,830

64,331

105,313

132,398

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.