REGISTERED NUMBER: 08498751 (England and Wales)

JOSIAH-LAKE GARDINER LTD

Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Mrs Rebecca Gardiner

David Josiah-Lake

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

08498751 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

914

1,545

914

1,545

Current assets

Work in progress

77,474

91,976

Debtors

6

206,645

152,145

Cash at bank

192,623

150,379

476,742

394,500

Creditors

Amounts falling due within one year

7

(153,993

)

(114,768

)

Net current assets

322,749

279,732

Total assets less current liabilities

323,663

281,277

Capital and reserves

Called up share capital

8

200

200

Retained earnings

9

323,463

281,077

Shareholders' funds

323,663

281,277

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 16 October 2025 and were signed on its behalf by:

David Josiah-Lake - Director

1.	Statutory information

Josiah-Lake Gardiner 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.

Significant judgements and estimates

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.There is estimation uncertainty in calculating work in progress.

Turnover

Turnover represents the amounts recoverable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, and was amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Work in progress

Where the outcome can be estimated reliably, revenue and costs are recognised by reference to the stage of completion at the reporting end date.

The percentage of completion method is used to determine the appropriate amount to recognise in a given period. The stage of completion is measured by the proportion of costs incurred for work performed to date compared to the estimated total costs. Costs incurred in the year in connection with future activity are excluded in determining the stage of completion. These costs are presented as prepayments provided it is probable they will be recovered.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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.

Going concern

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

3.	Employees and directors

The average number of employees during the year was 5 (2024 - 4 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2024

and 31 March 2025

240,000

Amortisation

At 1 April 2024

and 31 March 2025

240,000

Net book value

At 31 March 2025

-

At 31 March 2024

-

5.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 April 2024

and 31 March 2025

13,860

12,976

26,836

Depreciation

At 1 April 2024

13,860

11,431

25,291

Charge for year

-

631

631

At 31 March 2025

13,860

12,062

25,922

Net book value

At 31 March 2025

-

914

914

At 31 March 2024

-

1,545

1,545

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

198,498

149,631

Other debtors

8,147

2,514

206,645

152,145

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Taxation and social security

130,387

90,817

Other creditors

23,606

23,951

153,993

114,768

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A shares

£1

100

100

100

Ordinary B shares

£1

100

100

200

200

9.

Reserves

Retained

earnings

£

At 1 April 2024

281,077

Profit for the year

226,386

Dividends

(184,000

)

At 31 March 2025

323,463

10.	Ultimate controlling party

The company is controlled by its directors.