John Simpson Architectural LLP

REGISTERED NUMBER: OC367636 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 27 September 2024

for

Page

General Information

1

Report of the Members

2

Chartered Accountants' Report

3

Statement of Comprehensive Income

4

Statement of Financial Position

5

Notes to the Financial Statements

7

DESIGNATED MEMBERS:

Mr J A Simpson

Mrs E M Simpson

REGISTERED OFFICE:

50 Belsize Park

London

NW3 4EE

REGISTERED NUMBER:

OC367636 (England and Wales)

ACCOUNTANTS:

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

The members present their report with the financial statements of the LLP for the year ended 27 September 2024.

DESIGNATED MEMBERS

The designated members during the year under review were:

Mr J A Simpson

Mrs E M Simpson

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £NIL (2023 - £NIL profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

Mrs E M Simpson - Designated member

22 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of John Simpson Architectural LLP for the year ended 27 September 2024 which comprise the Statement of Comprehensive Income, Statement of Financial Position and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of John Simpson Architectural LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of John Simpson Architectural LLP and state those matters that we have agreed to state to the members of John Simpson Architectural LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Simpson Architectural LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that John Simpson Architectural LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of John Simpson Architectural LLP. You consider that John Simpson Architectural LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of John Simpson Architectural LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

Date: .............................................

John Simpson Architectural LLP (Registered number: OC367636)

Statement of Comprehensive

Income

for the Year Ended 27 September 2024

Period

29.9.22

Year Ended

to

27.9.24

27.9.23

Notes

£

TURNOVER

-

OPERATING PROFIT and

PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE
FOR DISCRETIONARY DIVISION
AMONG MEMBERS

-

OTHER COMPREHENSIVE INCOME

-

TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

-

FIXED ASSETS

Tangible assets

5

3,020

CURRENT ASSETS

Debtors

6

442,555

CREDITORS

Amounts falling due within one year

7

(116,284

)

(116,284

)

NET CURRENT ASSETS

326,271

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

329,291

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

149,291

MEMBERS' OTHER INTERESTS

Capital accounts

180,000

329,291

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

149,291

Members' other interests

180,000

Amounts due from members

6

(48,978

)

(48,978

)

280,313

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 27 September 2024.

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 22 September 2025 and were signed by:

Mrs E M Simpson - Designated member

1.	STATUTORY INFORMATION

John Simpson Architectural 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

3.	EMPLOYEE INFORMATION

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

4.	INFORMATION IN RELATION TO MEMBERS

Period

29.9.22

Year Ended

to

27.9.24

27.9.23

£

Members' remuneration charged as an expense

5.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 28 September 2023

and 27 September 2024

4,495

DEPRECIATION

At 28 September 2023

and 27 September 2024

1,475

NET BOOK VALUE

At 27 September 2024

3,020

At 27 September 2023

3,020

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.9.24

27.9.23

£

Trade debtors

10,610

Amounts owed by participating interests

379,440

Other debtors

52,505

442,555

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.9.24

27.9.23

£

Bank loans and overdrafts

1,989

Trade creditors

7,218

Other creditors

107,077

116,284

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

John Simpson Current Account £87,318

Erica Simpson Current Account £61,972

John Simpson Architects (London) £47,495

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J A Simpson.