Company registration number 04737507 (England and Wales)
JOHNSON TILLEY ASSOCIATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
JOHNSON TILLEY ASSOCIATES LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
517
762
Current assets
Debtors
4
119
1,159
Cash at bank and in hand
9,201
16,433
9,320
17,592
Creditors: amounts falling due within one year
5
(97,880)
(104,887)
Net current liabilities
(88,560)
(87,295)
Net liabilities
(88,043)
(86,533)
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
(88,045)
(86,535)
Total equity
(88,043)
(86,533)

For the financial year ended 31 August 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 19 May 2026 and are signed on its behalf by:
Mr N Tilley
Director
Company registration number 04737507 (England and Wales)
JOHNSON TILLEY ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Johnson Tilley Associates Limited is a private company limited by shares incorporated in England and Wales. The registered office is 21, The Point, Rockingham Road, Market Harborough, Leicestershire, England, LE16 7NU.

1.1
Accounting convention

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. The principal accounting policies adopted are set out below.

1.2
Going concern

The accounts have been prepared on the going concern basis. This is considered appropriate even though the company has been operating at a much reduced level for sometime and it is the directors' intention to keep trading at this level. The company is currently still financially viable as the directors are prepared to support it and therefore they consider it to be a going concern.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

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:

Office equipment
20% on reducing balance
Computers
25% on cost
Motor vehicles
25% on reducing balance

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.

JOHNSON TILLEY ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -

Profit and losses on long term contracts are allocated to accounting periods on the basis of the proportion of the contract completed at the year end. Any amounts invoiced in excess of attributable turnover are carried forward as payments on account and any additional costs to complete are accrued for.

Work in progress represents costs on those contracts still in the early stages at the year end where it is not possible to recognise any profit/loss until the following year.

2
Employees

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

2025
2024
Number
Number
Total
0
2
3
Tangible fixed assets
Office equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 September 2024 and 31 August 2025
1,548
7,008
15,000
23,556
Depreciation and impairment
At 1 September 2024
1,490
6,780
14,524
22,794
Depreciation charged in the year
11
115
119
245
At 31 August 2025
1,501
6,895
14,643
23,039
Carrying amount
At 31 August 2025
47
113
357
517
At 31 August 2024
58
228
476
762
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
119
1,159
JOHNSON TILLEY ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
105
106
Taxation and social security
294
96
Other creditors
96,581
103,935
Accruals and deferred income
900
750
97,880
104,887
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
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