REGISTERED NUMBER: 11320231 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2026

FOR

JAMES BRADLEY DESIGN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R J Bradley

J P A Bradley

REGISTERED OFFICE:

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

REGISTERED NUMBER:

11320231 (England and Wales)

ACCOUNTANTS:

CGA

Chartered Certified Accountants

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

FIXED ASSETS

Intangible assets

4

3,999

7,391

Tangible assets

5

24,220

29,888

28,219

37,279

CURRENT ASSETS

Stocks

3,444

2,648

Debtors

6

154,147

6,918

Cash at bank

179,186

264,816

336,777

274,382

CREDITORS

Amounts falling due within one year

7

51,165

49,330

NET CURRENT ASSETS

285,612

225,052

TOTAL ASSETS LESS CURRENT LIABILITIES

313,831

262,331

PROVISIONS FOR LIABILITIES

894

805

NET ASSETS

312,937

261,526

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

312,837

261,426

SHAREHOLDERS' FUNDS

312,937

261,526

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

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

J P A Bradley - Director

1.	STATUTORY INFORMATION

James Bradley Design Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered stated net of discounts and of Value Added Tax.

Income is recognised when the services have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Income Statement, following an assessment at the Balance

Sheet date indicating the recoverable amount was less than its carrying value.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST OR VALUATION

At 1st May 2025

7,391

Revaluations

(3,392

)

At 30th April 2026

3,999

NET BOOK VALUE

At 30th April 2026

3,999

At 30th April 2025

7,391

Cost or valuation at 30th April 2026 is represented by:

Other

intangible

assets

£

Valuation in 2022

(5,854

)

Valuation in 2023

(480

)

Valuation in 2024

3,265

Valuation in 2025

654

Valuation in 2026

(3,392

)

Cost

9,806

3,999

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st May 2025

1,102

33,484

10,421

45,007

Additions

556

-

4,745

5,301

Disposals

-

-

(5,928

)

(5,928

)

At 30th April 2026

1,658

33,484

9,238

44,380

DEPRECIATION

At 1st May 2025

753

8,371

5,995

15,119

Charge for year

227

6,278

3,048

9,553

Eliminated on disposal

-

-

(4,512

)

(4,512

)

At 30th April 2026

980

14,649

4,531

20,160

NET BOOK VALUE

At 30th April 2026

678

18,835

4,707

24,220

At 30th April 2025

349

25,113

4,426

29,888

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

4,376

Other debtors

154,147

2,542

154,147

6,918

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

274

Taxation and social security

39,320

42,633

Other creditors

11,845

6,423

51,165

49,330

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £10,208 (2025 - £5,048) to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.