REGISTERED NUMBER: 09191988 (England and Wales)

JOHN FOREMAN & PARTNERS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Noble

REGISTERED OFFICE:

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

REGISTERED NUMBER:

09191988 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,523

69,073

7,523

69,073

CURRENT ASSETS

Stocks

6,500

4,500

Debtors

6

11,691

5,883

Cash at bank and in hand

2,297

15,533

20,488

25,916

CREDITORS

Amounts falling due within one year

7

(27,159

)

(42,375

)

NET CURRENT LIABILITIES

(6,671

)

(16,459

)

TOTAL ASSETS LESS CURRENT LIABILITIES

852

52,614

CREDITORS

Amounts falling due after more than one year

8

-

(49,128

)

NET ASSETS

852

3,486

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

751

3,385

SHAREHOLDERS' FUNDS

852

3,486

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 November 2025 and were signed by:

Mr A Noble - Director

1.	STATUTORY INFORMATION

John Foreman & Partners 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of four 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 each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixture & Fittings

-

15% on reducing balance

Office equipment

-

25% on reducing balance

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 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 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.

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.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

99,622

AMORTISATION

At 1 August 2024

and 31 July 2025

99,622

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

Office

machinery

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

1,336

4,114

66,128

21,092

92,670

Additions

-

-

572

377

949

Disposals

-

-

(66,128

)

-

(66,128

)

At 31 July 2025

1,336

4,114

572

21,469

27,491

DEPRECIATION

At 1 August 2024

1,109

2,795

5,786

13,907

23,597

Charge for year

57

198

12

1,890

2,157

Eliminated on disposal

-

-

(5,786

)

-

(5,786

)

At 31 July 2025

1,166

2,993

12

15,797

19,968

NET BOOK VALUE

At 31 July 2025

170

1,121

560

5,672

7,523

At 31 July 2024

227

1,319

60,342

7,185

69,073

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,014

5,883

Directors' current accounts

8,677

-

11,691

5,883

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,836

-

Hire purchase contracts

-

8,667

Corporation Tax

10,299

18,615

Social security and other taxes

161

130

VAT

6,248

8,843

Directors' current accounts

-

3,624

Accrued expenses

2,615

2,496

27,159

42,375

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

49,128

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A Noble.