REGISTERED NUMBER: 08396266 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

JOHN WOODHOUSE & ASSOCIATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J K Woodhouse

Ms Y Mu

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

08396266 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

10,585

-

10,585

CURRENT ASSETS

Debtors

6

1,389

141

Cash at bank

779

8,026

2,168

8,167

CREDITORS

Amounts falling due within one year

7

(2,153

)

(11,338

)

NET CURRENT ASSETS/(LIABILITIES)

15

(3,171

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15

7,414

PROVISIONS FOR LIABILITIES

-

(1,604

)

NET ASSETS

15

5,810

CAPITAL AND RESERVES

Called up share capital

12

12

Retained earnings

3

5,798

15

5,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 7 July 2026 and were signed on its behalf by:

J K Woodhouse - Director

Ms Y Mu - Director

1.	STATUTORY INFORMATION

John Woodhouse & Associates 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 sales of services and is recognised at the point the customer is entitled to consideration.

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.

Carbon credits are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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.

DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Carbon

credits

£

COST

At 1 April 2025

13,326

Disposals

(13,326

)

At 31 March 2026

-

AMORTISATION

At 1 April 2025

13,326

Eliminated on disposal

(13,326

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

39,793

12,098

930

52,821

Additions

101

-

-

101

Disposals

(39,894

)

(12,098

)

(930

)

(52,922

)

At 31 March 2026

-

-

-

-

DEPRECIATION

At 1 April 2025

31,069

11,113

54

42,236

Charge for year

4,319

985

307

5,611

Eliminated on disposal

(35,388

)

(12,098

)

(361

)

(47,847

)

At 31 March 2026

-

-

-

-

NET BOOK VALUE

At 31 March 2026

-

-

-

-

At 31 March 2025

8,724

985

876

10,585

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

1,389

-

Prepayments

-

141

1,389

141

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

-

4,535

Directors' loan accounts

1,043

5,180

Accrued expenses

1,110

1,623

2,153

11,338

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

J K Woodhouse and Ms Y Mu

Balance outstanding at start of year

(5,179

)

(18,377

)

Amounts advanced

4,136

13,198

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,043

)

(5,179

)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J K Woodhouse.

This was by virtue of his 83% holding of the issued share capital.