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Registered number: 06176794
Jackson Architects Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
MWR Accountants
Chartered Certified Accountants
First Floor Blackdown House
Blackbrook Business Park
Taunton
TA1 2PX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06176794
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,236 1,770
2,236 1,770
CURRENT ASSETS
Stocks 6 64,946 39,396
Debtors 7 5,029 47,848
Cash at bank and in hand 24,868 16,256
94,843 103,500
Creditors: Amounts Falling Due Within One Year 8 (53,837 ) (70,895 )
NET CURRENT ASSETS (LIABILITIES) 41,006 32,605
TOTAL ASSETS LESS CURRENT LIABILITIES 43,242 34,375
PROVISIONS FOR LIABILITIES
Deferred Taxation (308 ) (180 )
NET ASSETS 42,934 34,195
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 42,834 34,095
SHAREHOLDERS' FUNDS 42,934 34,195
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Jackson
Director
11 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jackson Architects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06176794 . The registered office is C/O Mwr Accountants First Floor Blackdown House, Blackbrook Business Park, Taunton, Somerset, TA1 2PX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill was amortised to profit and loss account over its estimated economic life of 10 years and it has been fully amortised.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% on cost
Fixtures & Fittings 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 135,000
As at 31 March 2025 135,000
Amortisation
As at 1 April 2024 135,000
As at 31 March 2025 135,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 2,050 19,547 21,597
Additions - 1,665 1,665
Disposals - (13,863 ) (13,863 )
As at 31 March 2025 2,050 7,349 9,399
Depreciation
As at 1 April 2024 1,230 18,597 19,827
Provided during the period 205 541 746
Disposals - (13,410 ) (13,410 )
As at 31 March 2025 1,435 5,728 7,163
Net Book Value
As at 31 March 2025 615 1,621 2,236
As at 1 April 2024 820 950 1,770
6. Stocks
2025 2024
£ £
Work in progress 64,946 39,396
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,698 44,832
Other debtors 331 3,016
5,029 47,848
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 678 164
Other creditors 14,810 32,103
Taxation and social security 38,349 38,628
53,837 70,895
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 5,161 1,456
Later than one year and not later than five years 6,882 -
12,043 1,456
Page 5