Jackson Crane Architecture Ltd Accounts






Jackson Crane Architecture Ltd

	Company No. 10979494
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the period ended 31 March 2025.

Principal activities
The principal activity of the company during the period under review was 71111 - Architectural activities.




Director

The Director who served at any time during the period was as follows:

D. Jackson-Crane









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

D. Jackson-Crane
Director
31 March 2025

at	31 March 2025
Company No.		10979494	Notes	2025	2023
				£	£
Fixed assets

	Tangible assets		5	17,442	5,684


				17,442	5,684
Current assets

	Debtors		6	104,230	49,876

	Cash at bank and in hand			3	2,016
				104,233	51,892
Creditors: Amount falling due within one year			7	(28,719)	(34,089)
Net current assets				75,514	17,803
Total assets less current liabilities				92,956	23,487
Creditors: Amounts falling due after more than one year			8	(25,622)	(21,683)
Provisions for liabilities
	Deferred taxation			(2,291)	(260)

Net assets				65,043	1,544

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		10	65,042	1,543

Total equity				65,043	1,544



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 March 2025 and signed on its behalf by:
D. Jackson-Crane
Director
31 March 2025

for the period ended 31 March 2025

General information

Jackson Crane Architecture Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10979494

Its registered office is:

4 Edison Village

Nottingham Science & Technol

Nottingham

NG7 2RF

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

Change in length of the reporting period

During the period, the company changed its accounting reference date. Accordingly, these financial statements are prepared for the 18-month period ended 31st March 2025, whereas the comparative financial statements were prepared for the 12-month period ended 30th September 2023. The change was made to align the company’s financial year end with the tax year. Consequently, the comparative amounts are not entirely comparable.

4	Employees
			2025	2023
			Number	Number
		The average monthly number of employees (including directors) during the period:	2	3

5	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 October 2023	259	15,195	12,246	27,700
		Additions	-	21,495	423	21,918


		Disposals	-	(15,195)	-	(15,195)
		At 31 March 2025	259	21,495	12,669	34,423
		Depreciation
		At 1 October 2023	106	12,030	9,880	22,016
		Charge for the year	39	4,926	2,030	6,995


		Disposals	-	(12,030)	-	(12,030)
		At 31 March 2025	145	4,926	11,910	16,981
		Net book values
		At 31 March 2025	114	16,569	759	17,442
		At 30 September 2023	153	3,165	2,366	5,684

6	Debtors
			2025	2023
			£	£
		Trade debtors	16,522	2,353




		Loans to directors	85,158	42,250
		Other debtors	2,550	2,550
		Prepayments and accrued income	-	2,723
			104,230	49,876

7	Creditors:
		amounts falling due within one year
			2025	2023
			£	£

		Bank loans and overdrafts	12,440	-


		Trade creditors	784	8,514

		Taxes and social security	13,997	24,475


		Accruals and deferred income	1,498	1,100
			28,719	34,089

8	Creditors:
		amounts falling due after more than one year
			2025	2023
			£	£

		Bank loans and overdrafts	8,615	11,599

		Obligations under finance lease and hire purchase contracts	17,007	10,084




			25,622	21,683

		Liabilities repayable in more than five years after the balance sheet date
		Amount repayable by instalments	6,177	11,599

			6,177	11,599

Share Capital

Ordinary

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.