Johnathan Hart Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02197505 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Johnathan Hart Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G H Jeffery

R Marsh

REGISTERED OFFICE:

122 High Street

Cranleigh

Surrey

GU6 8RF

REGISTERED NUMBER:

02197505 (England and Wales)

ACCOUNTANTS:

Tropman & Co Limited

39 Station Road

Liphook

Hampshire

GU30 7DW

FIXED ASSETS

Tangible assets

4

13,001

17,096

CURRENT ASSETS

Stocks

5

4,900

1,800

Debtors

6

72,796

127,876

Cash at bank and in hand

133,628

116,078

211,324

245,754

CREDITORS

Amounts falling due within one year

7

57,077

60,424

NET CURRENT ASSETS

154,247

185,330

TOTAL ASSETS LESS CURRENT
LIABILITIES

167,248

202,426

CAPITAL AND RESERVES

Called up share capital

1,070

Capital redemption reserve

8

1,240

Retained earnings

8

164,938

200,116

SHAREHOLDERS' FUNDS

167,248

202,426

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 30 June 2026 and were signed on its behalf by:

R Marsh - Director

1.	STATUTORY INFORMATION

Johnathan Hart Associates 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.

Turnover

Turnover represents net invoiced sales of services, excluding VAT.

Tangible fixed assets

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

Fixtures & office equipment

-

15% on cost

Motor vehicles

-

25% on reducing balance

Work in progress

Work in progress is valued at the lower of cost and net realisable value and is based on the cost element of one months post year end sales.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

& office

Motor

equipment

vehicles

Totals

£

COST

At 1 January 2025

34,447

32,186

66,633

Additions

1,518

-

1,518

At 31 December 2025

35,965

32,186

68,151

DEPRECIATION

At 1 January 2025

25,837

23,700

49,537

Charge for year

3,492

2,121

5,613

At 31 December 2025

29,329

25,821

55,150

NET BOOK VALUE

At 31 December 2025

6,636

6,365

13,001

At 31 December 2024

8,610

8,486

17,096

5.

STOCKS

31.12.25

31.12.24

£

Work in progress

4,900

1,800

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

45,788

108,800

Other debtors

4,215

Prepayments

22,793

14,861

72,796

127,876

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

1,761

8,186

Social security and other taxes

9,487

12,666

VAT

40,594

33,648

Other creditors

2,269

2,826

Directors' current accounts

381

Accruals and deferred income

2,585

2,717

57,077

60,424

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 January 2025

200,116

1,240

201,356

Deficit for the year

(35,178

)

(35,178

)

At 31 December 2025

164,938

1,240

166,178