Company registration number 07802446 (England and Wales)
JOHN BUSH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
JOHN BUSH LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
JOHN BUSH LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
737
1,105
Current assets
Debtors
4
6,156
5,535
Cash at bank and in hand
118,397
132,571
124,553
138,106
Creditors: amounts falling due within one year
5
(34,195)
(48,536)
Net current assets
90,358
89,570
Total assets less current liabilities
91,095
90,675
Provisions for liabilities
(140)
(315)
Net assets
90,955
90,360
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
90,855
90,260
Total equity
90,955
90,360

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 February 2026 and are signed on its behalf by:
Mr AJ Bush
Director
Company registration number 07802446 (England and Wales)
JOHN BUSH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

John Bush Limited is a private company limited by shares incorporated in England and Wales. The registered office is 22 Friars Street, Sudbury, Suffolk, CO10 2AA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer Equipment
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

JOHN BUSH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Computer Equipment
£
Cost
At 1 November 2024 and 31 October 2025
7,548
Depreciation and impairment
At 1 November 2024
6,443
Depreciation charged in the year
368
At 31 October 2025
6,811
JOHN BUSH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
3
Tangible fixed assets
Computer Equipment
£
(Continued)
- 4 -
Carrying amount
At 31 October 2025
737
At 31 October 2024
1,105
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,156
5,235
Other debtors
-
0
300
6,156
5,535
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
31,292
47,136
Other creditors
2,903
1,400
34,195
48,536
6
Directors' transactions

The directors consider that there are no transactions to disclose.

2025-10-31 2024-11-01 false false false 05 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A J Bush Mrs J M Bush 07802446 2024-11-01 2025-10-31 07802446 2025-10-31 07802446 2024-10-31 07802446 core:ComputerEquipment 2025-10-31 07802446 core:ComputerEquipment 2024-10-31 07802446 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 07802446 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 07802446 core:CurrentFinancialInstruments 2025-10-31 07802446 core:CurrentFinancialInstruments 2024-10-31 07802446 core:ShareCapital 2025-10-31 07802446 core:ShareCapital 2024-10-31 07802446 core:RetainedEarningsAccumulatedLosses 2025-10-31 07802446 core:RetainedEarningsAccumulatedLosses 2024-10-31 07802446 bus:Director1 2024-11-01 2025-10-31 07802446 core:ComputerEquipment 2024-11-01 2025-10-31 07802446 2023-11-01 2024-10-31 07802446 core:ComputerEquipment 2024-10-31 07802446 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07802446 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07802446 bus:FRS102 2024-11-01 2025-10-31 07802446 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 07802446 bus:Director2 2024-11-01 2025-10-31 07802446 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP