REGISTERED NUMBER: 05272293 (England and Wales)

JONATHAN HENDRY ARCHITECTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

9

DIRECTORS:

J J Hendry

Mrs K R Hendry

SECRETARY:

Mrs K R Hendry

REGISTERED OFFICE:

10 Peacefields Business Park

Holton-Le-Clay

Grimsby

Lincolnshire

DN36 5HS

REGISTERED NUMBER:

05272293 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Oxley House

Lincoln Way

Louth

Lincolnshire

LN11 0LS

BANKERS:

HSBC Bank Plc

55 Victoria Street

Grimsby

NE Lincolnshire

DN31 1UX

FIXED ASSETS

Tangible assets

4

9,347

10,209

CURRENT ASSETS

Stocks

2,000

2,500

Debtors

5

194,427

135,096

Cash at bank

-

1,785

196,427

139,381

CREDITORS

Amounts falling due within one year

6

106,963

82,409

NET CURRENT ASSETS

89,464

56,972

TOTAL ASSETS LESS CURRENT LIABILITIES

98,811

67,181

CREDITORS

Amounts falling due after more than one year

7

(20,690

)

(22,231

)

PROVISIONS FOR LIABILITIES

(2,337

)

(2,553

)

NET ASSETS

75,784

42,397

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

75,684

42,297

SHAREHOLDERS' FUNDS

75,784

42,397

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 August 2025 and were signed on its behalf by:

Mrs K R Hendry - Director

1.	STATUTORY INFORMATION

Jonathan Hendry Architects 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

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

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 reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items.

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Grants and furlough claim money

Grants are recognised as income in the period in which they become receivable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2023

56,238

Additions

1,863

Disposals

(7,902

)

At 31 October 2024

50,199

DEPRECIATION

At 1 November 2023

46,029

Charge for year

2,598

Eliminated on disposal

(7,775

)

At 31 October 2024

40,852

NET BOOK VALUE

At 31 October 2024

9,347

At 31 October 2023

10,209

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

37,801

19,440

Other debtors

156,626

115,656

194,427

135,096

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

18,665

11,337

Trade creditors

8,466

1,006

Taxation and social security

74,957

66,516

Other creditors

4,875

3,550

106,963

82,409

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

20,690

22,231

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank overdraft

11,882

-

Bank loans

27,473

33,568

39,355

33,568

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2024 and 31 October 2023:

2024

2023

£

£

J J Hendry and Mrs K R Hendry

Balance outstanding at start of year

106,504

155,150

Amounts advanced

114,795

101,784

Amounts repaid

(76,740

)

(150,430

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

144,559

106,504

The directors' loan account is unsecured and repayable on demand. Where the balance exceeds £10,000 interest is charged on advances to directors at the prevailing rate until such time that the company is advised in writing. Included in the directors' loan account is a brought forward balance of £34,223 on which S455 tax has been paid. The remaining balance of £110,336 has been repaid within 9 months of the year end by a dividend.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Hendry and K Hendry.