32 false false false false false false false false false false true false false false false false true No description of principal activity 2024-02-01 Sage Accounts Production Advanced 2023 - FRS102_2023 216,000 216,000 216,000 xbrli:pure xbrli:shares iso4217:GBP 04112470 2024-02-01 2025-01-31 04112470 2025-01-31 04112470 2024-01-31 04112470 2023-02-01 2024-01-31 04112470 2024-01-31 04112470 2023-01-31 04112470 core:NetGoodwill 2024-02-01 2025-01-31 04112470 core:PlantMachinery 2024-02-01 2025-01-31 04112470 core:FurnitureFittings 2024-02-01 2025-01-31 04112470 core:MotorVehicles 2024-02-01 2025-01-31 04112470 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 04112470 bus:Director1 2024-02-01 2025-01-31 04112470 core:WithinOneYear 2025-01-31 04112470 core:WithinOneYear 2024-01-31 04112470 core:NetGoodwill 2024-01-31 04112470 core:PatentsTrademarksLicencesConcessionsSimilar 2024-01-31 04112470 core:NetGoodwill 2025-01-31 04112470 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-31 04112470 core:LandBuildings core:OwnedOrFreeholdAssets 2024-01-31 04112470 core:PlantMachinery 2024-01-31 04112470 core:FurnitureFittings 2024-01-31 04112470 core:MotorVehicles 2024-01-31 04112470 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-31 04112470 core:PlantMachinery 2025-01-31 04112470 core:FurnitureFittings 2025-01-31 04112470 core:MotorVehicles 2025-01-31 04112470 core:AfterOneYear 2025-01-31 04112470 core:AfterOneYear 2024-01-31 04112470 core:ShareCapital 2025-01-31 04112470 core:ShareCapital 2024-01-31 04112470 core:RetainedEarningsAccumulatedLosses 2025-01-31 04112470 core:RetainedEarningsAccumulatedLosses 2024-01-31 04112470 core:BetweenOneFiveYears 2025-01-31 04112470 core:BetweenOneFiveYears 2024-01-31 04112470 core:PatentsTrademarksLicencesConcessionsSimilar 2024-02-01 2025-01-31 04112470 core:NetGoodwill 2024-01-31 04112470 core:CostValuation core:Non-currentFinancialInstruments 2025-01-31 04112470 core:Non-currentFinancialInstruments 2025-01-31 04112470 core:Non-currentFinancialInstruments 2024-01-31 04112470 core:AcceleratedTaxDepreciationDeferredTax 2025-01-31 04112470 core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 04112470 core:ProvisionsDeferredTax 2025-01-31 04112470 core:ProvisionsDeferredTax 2024-01-31 04112470 core:LandBuildings core:OwnedOrFreeholdAssets 2024-01-31 04112470 core:PlantMachinery 2024-01-31 04112470 core:FurnitureFittings 2024-01-31 04112470 core:MotorVehicles 2024-01-31 04112470 bus:SmallEntities 2024-02-01 2025-01-31 04112470 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 04112470 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04112470 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04112470 bus:FullAccounts 2024-02-01 2025-01-31 04112470 bus:OrdinaryShareClass1 2025-01-31 04112470 bus:OrdinaryShareClass1 2024-01-31
COMPANY REGISTRATION NUMBER: 04112470

Johnson Analytica Limited

Filleted Unaudited Financial Statements

31 January 2025

Johnson Analytica Limited

Statement of Financial Position

31 January 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 5 | – | 2,400
Tangible assets | 6 | 2,024,975 | 1,848,477
Investments | 7 | 216,000 | 216,000
| ------------ | ------------
| 2,240,975 | 2,066,877

Current assets

Stocks | 90,500 | 90,500
Debtors | 8 | 873,038 | 914,239
Investments | 9 | 2 | 2
Cash at bank and in hand | 301,310 | 693,796
| ------------ | ------------
| 1,264,850 | 1,698,537

Creditors: amounts falling due within one year | 10 | 457,471 | 576,480
| ------------ | ------------
Net current assets | 807,379 | 1,122,057
| ------------ | ------------
Total assets less current liabilities | 3,048,354 | 3,188,934

Creditors: amounts falling due after more than one year | 11 | 642,516 | 580,029

Provisions | 104,944 | 120,555
| ------------ | ------------
Net assets | 2,300,894 | 2,488,350
| ------------ | ------------

Capital and reserves

Called up share capital | 13 | 100 | 100
Profit and loss account | 2,300,794 | 2,488,250
| ------------ | ------------
Shareholders funds | 2,300,894 | 2,488,350
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Johnson Analytica Limited

Statement of Financial Position (continued)

31 January 2025
These financial statements were approved by the board of directors and authorised for issue on 21 October 2025 , and are signed on behalf of the board by:

Mr A S Bhui
Director

Company registration number: 04112470

Johnson Analytica Limited

Notes to the Financial Statements

Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 6-9 Hainge Park, Hainge Road, Tividale, Oldbury, West Midlands, B69 2NU, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a small entity as defined in FRS102 and section 382 of the Companies Act 2006 and has taken advantage of the disclosure exemptions available under paragraph 1A.7 of FRS102.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 5% straight line
| Patents, trademarks and licences | - | 0%

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Research and development
Research expenditure is written off in the period in which it is incurred.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15% straight line
| Fixtures and fittings | - | 15% straight line
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% straight line

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 32 (2024: 30 ).
5. Intangible assets

| Goodwill | Patents, trademarks and licences | Total
| £ | £ | £
Cost |  |  |
At 1 February 2024 and 31 January 2025 | 48,000 | 30,780 | 78,780
| -------- | -------- | --------
Amortisation |  |  |
At 1 February 2024 | 45,600 | 30,780 | 76,380
Charge for the year | 2,400 | – | 2,400
| -------- | -------- | --------
At 31 January 2025 | 48,000 | 30,780 | 78,780
| -------- | -------- | --------
Carrying amount |  |  |
At 31 January 2025 | – | – | –
| -------- | -------- | --------
At 31 January 2024 | 2,400 | – | 2,400
| -------- | -------- | --------

6. Tangible assets

| Freehold property | Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Feb 2024 | 1,251,184 | 648,690 | 295,469 | 339,825 | 79,260 | 2,614,428
Additions | – | 76,816 | 11,281 | 354,368 | 26,194 | 468,659
Disposals | – | – | ( 1,441) | ( 156,295) | – | ( 157,736)
| ------------ | --------- | --------- | --------- | --------- | ------------
At 31 Jan 2025 | 1,251,184 | 725,506 | 305,309 | 537,898 | 105,454 | 2,925,351
| ------------ | --------- | --------- | --------- | --------- | ------------
Depreciation |  |  |  |  |  |
At 1 Feb 2024 | – | 430,540 | 199,470 | 76,221 | 59,720 | 765,951
Charge for the year | – | 71,017 | 31,210 | 67,190 | 13,924 | 183,341
Disposals | – | – | ( 1,441) | ( 47,475) | – | ( 48,916)
| ------------ | --------- | --------- | --------- | --------- | ------------
At 31 Jan 2025 | – | 501,557 | 229,239 | 95,936 | 73,644 | 900,376
| ------------ | --------- | --------- | --------- | --------- | ------------
Carrying amount |  |  |  |  |  |
At 31 Jan 2025 | 1,251,184 | 223,949 | 76,070 | 441,962 | 31,810 | 2,024,975
| ------------ | --------- | --------- | --------- | --------- | ------------
At 31 Jan 2024 | 1,251,184 | 218,150 | 95,999 | 263,604 | 19,540 | 1,848,477
| ------------ | --------- | --------- | --------- | --------- | ------------

7. Investments

| Freehold Investment Property
| £
Cost |
At 1 February 2024 and 31 January 2025 | 216,000
| ---------
Impairment |
At 1 February 2024 and 31 January 2025 | –
| ---------

Carrying amount |
At 31 January 2025 | 216,000
| ---------
At 31 January 2024 | 216,000
| ---------

Freehold property is held at historical cost which the directors feel that this is a fair reflection of the current value as at the year end. As such, no independent valuation has occurred during the year.
8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 379,101 | 455,900
Amounts owed by undertakings in which the company has a participating interest | 3,020 | 21,639
Prepayments and accrued income | 28,238 | 68,931
Other debtors | 462,679 | 367,769
| --------- | ---------
| 873,038 | 914,239
| --------- | ---------

9. Investments

| 2025 | 2024
| £ | £
Other investments | 2 | 2
| ---- | ----

10. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 71,861 | 71,859
Trade creditors | 217,387 | 120,161
Accruals and deferred income | 26,893 | 20,973
Corporation tax | 48,768 | 243,031
Social security and other taxes | 3,515 | 34,421
Obligations under finance leases and hire purchase contracts | 55,646 | 39,954
Director loan accounts | – | 6,951
Other creditors | 33,401 | 39,130
| --------- | ---------
| 457,471 | 576,480
| --------- | ---------

11. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 466,314 | 503,038
Obligations under finance leases and hire purchase contracts | 176,202 | 76,991
| --------- | ---------
| 642,516 | 580,029
| --------- | ---------

12. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions | 104,944 | 120,555
| --------- | ---------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 105,245 | 121,059
Provisions | ( 301) | ( 504)
| --------- | ---------
| 104,944 | 120,555
| --------- | ---------

13. Called up share capital
Authorised share capital

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

14. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 6,332 | 6,332
Later than 1 year and not later than 5 years | 1,055 | 7,387
| ------- | --------
| 7,387 | 13,719
| ------- | --------

15. Related party transactions
During the year, transactions were made with Polytech IT Ltd, a company in which the directors are also directors. Sales made to Polytech IT amounted to £Nil (2024 - £38,723), purchases amounted to £51,323 (2024 - £4,023). At the balance sheet date, £3,020 (2024 - £21,639 owed to the related party) was owed from the related party. As at the balance sheet date £331,900 (2024 - £331,900) was due from Mayswood Investments Limited, a company in which the directors are also directors. Amounts repaid totalled £Nil (2024- repaid £421,500).