REGISTERED NUMBER: 07464737 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

JOHNSON DESIGN & DEVELOPMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Johnson

REGISTERED OFFICE:

1 Court Road

Orpington

Kent

BR6 0PW

REGISTERED NUMBER:

07464737 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Tangible assets

4

11,603

13,528

CURRENT ASSETS

Debtors

5

-

30

Cash at bank

-

6,480

-

6,510

CREDITORS

Amounts falling due within one year

6

15,779

17,117

NET CURRENT LIABILITIES

(15,779

)

(10,607

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,176

)

2,921

CREDITORS

Amounts falling due after more than one year

7

(61,949

)

(66,536

)

PROVISIONS FOR LIABILITIES

8

(2,901

)

(3,382

)

NET LIABILITIES

(69,026

)

(66,997

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

(69,027

)

(66,998

)

SHAREHOLDERS' FUNDS

(69,026

)

(66,997

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 September 2025 and were signed by:

G Johnson - Director

1.	STATUTORY INFORMATION

Johnson Design & Development 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.

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

Turnover consists of provision of building services and is recognised upon completion of service.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% per annum on reducing balance

Motor vehicles

-

25% per annum on reducing balance

Computer equipment

-

25% per annum 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

13,473

62,191

1,045

76,709

Additions

894

2,083

-

2,977

Disposals

-

(11,355

)

-

(11,355

)

At 31 December 2024

14,367

52,919

1,045

68,331

DEPRECIATION

At 1 January 2024

11,811

50,584

786

63,181

Charge for year

424

2,939

65

3,428

Eliminated on disposal

-

(9,881

)

-

(9,881

)

At 31 December 2024

12,235

43,642

851

56,728

NET BOOK VALUE

At 31 December 2024

2,132

9,277

194

11,603

At 31 December 2023

1,662

11,607

259

13,528

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 January 2024

48,691

Disposals

(11,355

)

At 31 December 2024

37,336

DEPRECIATION

At 1 January 2024

40,880

Charge for year

1,496

Eliminated on disposal

(9,881

)

At 31 December 2024

32,495

NET BOOK VALUE

At 31 December 2024

4,841

At 31 December 2023

7,811

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

-

30

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

5,004

4,296

Taxation and social security

8,465

10,651

Other creditors

2,310

2,170

15,779

17,117

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

1,471

5,371

Other creditors

60,478

61,165

61,949

66,536

8.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

Accelerated capital allowances

2,901

3,382

Deferred

tax

£

Balance at 1 January 2024

3,382

Accelerated Capital Allowances

(481

)

Balance at 31 December 2024

2,901

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Ordinary

£1

1

1

10.

RESERVES

Retained

earnings

£

At 1 January 2024

(66,998

)

Deficit for the year

(2,029

)

At 31 December 2024

(69,027

)

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed the director £60,478 (2023:£61,165)

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G Johnson.

13.	GOING CONCERN

The accounts have been prepared on the going concern basis. At 31 December 2024, the company has the full support of its director who is not seeking repayment of his directors loan in the foreseeable future.