REGISTERED NUMBER: 06883222

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Jonathon Morgan Design

Associates Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

J E J Morgan

Mrs J E Morgan

S Tyas

REGISTERED OFFICE:

2 The Holmes

Skipwith

Selby

North Yorkshire

YO8 5SL

REGISTERED NUMBER:

06883222

ACCOUNTANTS:

Baker Fox Limited

Chartered Accountants

Owl Cotes Barn

Low Lane

Cowling

Keighley

West Yorkshire

BD22 0LE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jonathon Morgan Design Associates Limited for the year ended 30 April 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Jonathon Morgan Design Associates Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Jonathon Morgan Design Associates Limited and state those matters that we have agreed to state to the Board of Directors of Jonathon Morgan Design Associates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jonathon Morgan Design Associates Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Jonathon Morgan Design Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Jonathon Morgan Design Associates Limited. You consider that Jonathon Morgan Design Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Jonathon Morgan Design Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Baker Fox Limited

Chartered Accountants

Owl Cotes Barn

Low Lane

Cowling

Keighley

West Yorkshire

BD22 0LE

10 June 2025

FIXED ASSETS

Tangible assets

4

50,731

51,573

CURRENT ASSETS

Stocks

30,000

30,000

Debtors

5

166,735

266,193

Cash at bank

264,718

327,319

461,453

623,512

CREDITORS

Amounts falling due within one year

6

72,688

126,296

NET CURRENT ASSETS

388,765

497,216

TOTAL ASSETS LESS CURRENT LIABILITIES

439,496

548,789

PROVISIONS FOR LIABILITIES

12,682

12,894

NET ASSETS

426,814

535,895

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

426,714

535,795

SHAREHOLDERS' FUNDS

426,814

535,895

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 10 June 2025 and were signed on its behalf by:

J E J Morgan - Director

1.	STATUTORY INFORMATION

Jonathon Morgan Design Associates Limited is a private company, limited by shares , registered in Not specified/Other. 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 reducing balance

Stocks

Work in progress is valued at the lower or cost and net realisable 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 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.

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.

Leasing contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

172,437

Additions

18,209

At 30 April 2025

190,646

DEPRECIATION

At 1 May 2024

120,864

Charge for year

19,051

At 30 April 2025

139,915

NET BOOK VALUE

At 30 April 2025

50,731

At 30 April 2024

51,573

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

160,279

111,136

Other debtors

6,456

155,057

166,735

266,193

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,909

17,251

Taxation and social security

50,741

101,565

Other creditors

7,038

7,480

72,688

126,296

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

42,804

34,010

Between one and five years

43,675

36,098

86,479

70,108

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

J E J Morgan and Mrs J E Morgan

Balance outstanding at start of year

149,982

(4,524

)

Amounts advanced

65,658

248,886

Amounts repaid

(216,133

)

(94,380

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(493

)

149,982

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is JEJ Morgan and Mrs JE Morgan by virtue of their holdings in the shares of the company.