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Unaudited Financial Statements for the Year Ended 30 September 2025

for

Jonathan Barr Associates Limited
Jonathan Barr Associates Limited (Registered number: 09239884)






Contents of the Financial Statements
for the Year Ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Jonathan Barr Associates Limited

Company Information
for the Year Ended 30 September 2025







DIRECTORS: J M Barr
Mrs N J Barr





REGISTERED OFFICE: 2 Brooklyn Lodges
Forest Road
Warfield
Berkshire
RG42 6AJ





REGISTERED NUMBER: 09239884 (England and Wales)





ACCOUNTANTS: Peter Upton
Bridge House
2 Bridge Avenue
Maidenhead
Berkshire
SL6 1RR
Page 1
Jonathan Barr Associates Limited (Registered number: 09239884)

Balance Sheet
30 September 2025

30.9.25 30.9.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 554 1,082

CURRENT ASSETS
Debtors 5 27,427 26,380
Cash at bank 34,014 56,672
61,441 83,052
CREDITORS
Amounts falling due within one year 6 61,318 55,139
NET CURRENT ASSETS 123 27,913
TOTAL ASSETS LESS CURRENT
LIABILITIES
677
28,995

PROVISIONS FOR LIABILITIES 7 138 106
NET ASSETS 539 28,889

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 439 28,789
SHAREHOLDERS' FUNDS 539 28,889

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 17 December 2025 and were signed on its behalf by:





J M Barr - Director


The notes form part of these financial statements

Page 2
Jonathan Barr Associates Limited (Registered number: 09239884)

Notes to the Financial Statements
for the Year Ended 30 September 2025

1. STATUTORY INFORMATION

Jonathan Barr Associates 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.

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 etc - 33% on cost and 20% on cost

Financial instruments
The company only has financial assets and liabilities of a kind that qualify as basic financial instruments, which are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 - NIL ) .

Page 3 continued...
Jonathan Barr Associates Limited (Registered number: 09239884)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

4. TANGIBLE FIXED ASSETS
Fixtures Office &
and sundry
fittings equipment Totals
£    £    £   
COST
At 1 October 2024
and 30 September 2025 4,374 11,973 16,347
DEPRECIATION
At 1 October 2024 3,942 11,323 15,265
Charge for year 144 384 528
At 30 September 2025 4,086 11,707 15,793
NET BOOK VALUE
At 30 September 2025 288 266 554
At 30 September 2024 432 650 1,082

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade debtors 20,427 19,380
Other debtors 7,000 7,000
27,427 26,380

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Tax 38,601 43,844
VAT 10,673 9,974
Directors' current accounts 10,744 71
Accrued expenses 1,300 1,250
61,318 55,139

7. PROVISIONS FOR LIABILITIES
30.9.25 30.9.24
£    £   
Deferred tax 138 106

Deferred
tax
£   
Balance at 1 October 2024 106
Deferred tax 32
Balance at 30 September 2025 138

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.25 30.9.24
value: £    £   
100 Ordinary £1 100 100

Page 4 continued...
Jonathan Barr Associates Limited (Registered number: 09239884)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

9. RESERVES
Retained
earnings
£   

At 1 October 2024 28,789
Profit for the year 120,650
Dividends (149,000 )
At 30 September 2025 439

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J M Barr.

Page 5