Company registration number 10534325 (England and Wales)
JOSH EVANS DESIGN LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
JOSH EVANS DESIGN LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
JOSH EVANS DESIGN LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
11,847
13,228
Investments
4
1,525
1,335
13,372
14,563
Current assets
Debtors
5
-
0
400
Cash at bank and in hand
13,561
14,973
13,561
15,373
Creditors: amounts falling due within one year
6
(11,888)
(11,189)
Net current assets
1,673
4,184
Total assets less current liabilities
15,045
18,747
Provisions for liabilities
(1,588)
(1,849)
Net assets
13,457
16,898
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
13,456
16,897
Total equity
13,457
16,898

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 16 July 2026
Mr J T Evans
Director
Company registration number 10534325 (England and Wales)
JOSH EVANS DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Josh Evans Design Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Jeryon Close, St Austell, PL25 3TT.

1.1
Basis of preparation

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
Revenue

Turnover represents amounts receivable for services provided in the normal course of business net of VAT and trade discounts.

Revenue from the provision of design consultancy services is recognised upon completion of the project when, and to the extent that, the company obtains the right to consideration in exchange for services provided.

1.3
Tangible fixed assets

Tangible fixed assets are measured at cost, 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:

Plant and equipment
33% straight line
Fixtures and fittings
20% straight line
Computers
20% straight line
Outdoor office
2% straight line
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

JOSH EVANS DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Outdoor office
Total
£
£
£
£
£
Cost
At 1 January 2025 and 31 December 2025
1,607
927
9,955
11,327
23,816
Depreciation and impairment
At 1 January 2025
1,607
324
8,002
655
10,588
Depreciation charged in the year
-
0
185
969
227
1,381
At 31 December 2025
1,607
509
8,971
882
11,969
JOSH EVANS DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Outdoor office
Total
£
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 December 2025
-
0
418
984
10,445
11,847
At 31 December 2024
-
0
603
1,953
10,672
13,228
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
1,525
1,335
Movements in fixed asset investments
Other
£
Cost or valuation
At 1 January 2025
1,335
Valuation changes
190
At 31 December 2025
1,525
Carrying amount
At 31 December 2025
1,525
At 31 December 2024
1,335
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
400
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
9,387
8,849
Other creditors
2,501
2,340
11,888
11,189
JOSH EVANS DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1

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