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REGISTERED NUMBER: 02599678 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

STEPHEN JOHNSON CONSULTING ENGINEERS

LIMITED

STEPHEN JOHNSON CONSULTING ENGINEERS

LIMITED (REGISTERED NUMBER: 02599678)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

STEPHEN JOHNSON CONSULTING ENGINEERS

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | S M Johnson

| L J Johnson

| R P Johnson

| SECRETARY: | L J Johnson

| REGISTERED OFFICE: | 28 Wilton Road

| Bexhill On Sea

| East Sussex

| TN40 1EZ

| REGISTERED NUMBER: | 02599678 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 28 Wilton Road

| Bexhill on Sea

| East Sussex

| TN40 1EZ

STEPHEN JOHNSON CONSULTING ENGINEERS

LIMITED (REGISTERED NUMBER: 02599678)

BALANCE SHEET

31 AUGUST 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,367 |  | 3,229 |  |

CURRENT ASSETS

Debtors | 5 | 10,551 |  | 8,208 |  |

Cash at bank | 158,896 |  | 129,217 |  |

169,447 |  | 137,425 |  |

CREDITORS

Amounts falling due within one year | 6 | 29,577 |  | 22,470 |  |

NET CURRENT ASSETS | 139,870 |  | 114,955 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 142,237 |  | 118,184 |  |

PROVISIONS FOR LIABILITIES | 7 | 405 |  | 614 |  |

NET ASSETS | 141,832 |  | 117,570 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 3 |  | 3 |  |

Retained earnings | 9 | 141,829 |  | 117,567 |  |

SHAREHOLDERS' FUNDS | 141,832 |  | 117,570 |  |

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2026 and were signed on its behalf by:

S M Johnson - Director

STEPHEN JOHNSON CONSULTING ENGINEERS

LIMITED (REGISTERED NUMBER: 02599678)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Stephen Johnson Consulting Engineers 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.

| In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

| On the basis of this consideration, the directors are satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they consider that no material uncertainty exists. As a result, the directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements.

| Turnover

| Turnover represents invoices raised in respect of civil engineering services provided net of value added tax.

| Turnover is recognised at the point at which the sales invoice is raised, or when consideration is due, whichever is earlier.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

STEPHEN JOHNSON CONSULTING ENGINEERS

LIMITED (REGISTERED NUMBER: 02599678)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 17,920 |  |

| Additions | 253 |  |

| At 31 August 2025 | 18,173 |  |

| DEPRECIATION

| At 1 September 2024 | 14,691 |  |

| Charge for year | 1,115 |  |

| At 31 August 2025 | 15,806 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,367 |  |

| At 31 August 2024 | 3,229 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 8,784 |  | 8,208 |  |

| Other debtors | 1,767 |  | - |  |

10,551 |  | 8,208 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | - |  | 525 |  |

| Trade creditors | - |  | 612 |  |

| Tax | 9,482 |  | 2,787 |  |

| Social security and other taxes | (638 | ) | (638 | ) |

| VAT | 18,779 |  | 17,765 |  |

| Other creditors | 346 |  | - |  |

| Directors' current accounts | - |  | 220 |  |

| Accrued expenses | 1,608 |  | 1,199 |  |

29,577 |  | 22,470 |  |

7. | PROVISIONS FOR LIABILITIES

| 31.8.25 |  | 31.8.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 405 |  | 614 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 614 |  |

| Accelerated capital allowance | (209 | ) |

| Balance at 31 August 2025 | 405 |  |

STEPHEN JOHNSON CONSULTING ENGINEERS

LIMITED (REGISTERED NUMBER: 02599678)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

3 |  | 3 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 September 2024 | 117,567 |  |

| Profit for the year | 39,262 |  |

| Dividends | (15,000 | ) |

| At 31 August 2025 | 141,829 |  |

10. | RELATED PARTY DISCLOSURES

| As at the balance sheet date the company owed £233 (2024: £220) to its directors.

| This loan is interest free and there is no fixed date for repayment.