Company No: 03061168 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

J Ford

Registered office	Manleys
	Manleys Hill
	Storrington
	West Sussex
	RH20 4BT
	United Kingdom

Company number

03061168 (England and Wales)

Accountant	Kreston Reeves LLP
	Springfield House
	Springfield Road
	Horsham
	West Sussex
	RH12 2RG

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	72,129		73,751
		72,129		73,751
Current assets
Debtors	4	11,994		13,010
Cash at bank and in hand		67,253		55,292
		79,247		68,302
Creditors: amounts falling due within one year	5	( 15,037)		( 18,003)
Net current assets		64,210		50,299
Total assets less current liabilities		136,339		124,050
Provision for liabilities	6	( 537)		( 528)
Net assets		135,802		123,522
Capital and reserves
Called-up share capital		100		100
Profit and loss account		135,702		123,422
Total shareholder's funds		135,802		123,522

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Jaye Ford Architecture Limited (registered number: 03061168) were approved and authorised for issue by the Director on 01 July 2026. They were signed on its behalf by:

J Ford Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Jaye Ford Architecture Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Manleys, Manleys Hill, Storrington, West Sussex, RH20 4BT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £1.

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.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Short-term creditors are measured at their transaction price.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties, and investments in ordinary shares.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Land and buildings		Plant and machinery		Total
	£		£		£
Cost
At 01 April 2025	83,536		4,999		88,535
Additions	0		940		940
Disposals	0		( 624)		( 624)
At 31 March 2026	83,536		5,315		88,851
Accumulated depreciation
At 01 April 2025	12,562		2,222		14,784
Charge for the financial year	1,670		661		2,331
Disposals	0		( 393)		( 393)
At 31 March 2026	14,232		2,490		16,722
Net book value
At 31 March 2026	69,304		2,825		72,129
At 31 March 2025	70,974		2,777		73,751

4. Debtors

	2026		2025
	£		£
Trade debtors	10,260		1,283
Prepayments and accrued income	1,734		11,727
	11,994		13,010

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	2,472		124
Amounts owed to director	5,505		5,186
Accruals	3,750		2,400
Corporation tax	3,310		5,957
Other taxation and social security	0		4,336
	15,037		18,003

6. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 528)		( 557)
(Charged)/credited to the Statement of Income and Retained Earnings	( 9)		29
At the end of financial year	( 537)		( 528)

The deferred taxation balance is made up as follows:

	2026		2025
	£		£
Accelerated capital allowances	( 537)		( 528)