REGISTERED NUMBER: 06862796 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

JPD ARCHITECTURE UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P Harmer

T J Harmer

REGISTERED OFFICE:

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

BUSINESS ADDRESS:

Tower Farm House

Faversham Road

Boughton Lees

Ashford

Kent

TN25 4HT

REGISTERED NUMBER:

06862796 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Tangible assets

4

46,149

61,278

CURRENT ASSETS

Stocks

6,060

3,055

Debtors

5

24,174

26,921

Cash at bank

17,138

13,476

47,372

43,452

CREDITORS

Amounts falling due within one year

6

42,198

45,356

NET CURRENT ASSETS/(LIABILITIES)

5,174

(1,904

)

TOTAL ASSETS LESS CURRENT LIABILITIES

51,323

59,374

CREDITORS

Amounts falling due after more than one year

7

(42,153

)

(52,389

)

PROVISIONS FOR LIABILITIES

8

(8,848

)

(8,110

)

NET ASSETS/(LIABILITIES)

322

(1,125

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

222

(1,225

)

SHAREHOLDERS' FUNDS

322

(1,125

)

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 18 September 2025 and were signed on its behalf by:

J P Harmer - Director

1.	STATUTORY INFORMATION

JPD Architecture UK Limited 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.

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.

Turnover

Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligation. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

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 stocks to their present location and condition.

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 AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

100,659

Additions

2,316

At 31 March 2025

102,975

DEPRECIATION

At 1 April 2024

39,381

Charge for year

17,445

At 31 March 2025

56,826

NET BOOK VALUE

At 31 March 2025

46,149

At 31 March 2024

61,278

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

12,346

13,142

Other debtors

11,828

13,779

24,174

26,921

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

2,000

2,000

Hire purchase contracts

8,236

8,236

Taxation and social security

15,793

4,958

Other creditors

16,169

30,162

42,198

45,356

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

333

2,333

Hire purchase contracts

41,820

50,056

42,153

52,389

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

8,848

8,110

Deferred

tax

£

Balance at 1 April 2024

8,110

Provided during year

738

Balance at 31 March 2025

8,848

9.	PENSION COMMITMENTS

The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge for the period amounts to £6,000 (2024 - £6,000) and represents contributions payable by the company to the fund.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

J P Harmer

Balance outstanding at start of year

-

-

Amounts advanced

4,962

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,962

-

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £28,600 were paid to the directors .

Mr J P Harmer - Director and Shareholder

At the balance sheet date Mr John Harmer owed JPD Architecture UK Ltd £4,962 (2024 - £3,932).

Mr T J Harmer - Director and Shareholder

At the balance sheet date JPD Architecture UK Ltd owed Mr T Harmer £82 (2024 - £4,143).