| Jeremy Floyd Associates Ltd |
| Registered number: |
05153423 |
| Balance Sheet |
| as at 30 June 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
435 |
|
|
287 |
|
| Current assets |
| Cash at bank and in hand |
|
|
454 |
|
|
39,309 |
|
| Creditors: amounts falling due within one year |
4 |
|
(2,457) |
|
|
(39,164) |
|
| Net current (liabilities)/assets |
|
|
|
(2,003) |
|
|
145 |
|
| Total assets less current liabilities |
|
|
|
(1,568) |
|
|
432 |
|
|
| Provisions for liabilities |
|
|
|
(340) |
|
|
(340) |
|
|
| Net (liabilities)/assets |
|
|
|
(1,908) |
|
|
92 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(2,008) |
|
|
(8) |
|
| Shareholders' funds |
|
|
|
(1,908) |
|
|
92 |
|
|
|
|
- |
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| J Floyd |
| Director |
| Approved by the board on 18 July 2026 |
|
| Jeremy Floyd Associates Ltd |
| Notes to the Accounts |
| for the year ended 30 June 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. |
|
|
Turnover |
|
Turnover represents the value, net of value added tax, of services provided to customers. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives using the following rates |
|
|
Office equipment |
over 2 years |
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
Debtors |
|
Debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are recognised at transaction price including any transaction costs. |
|
|
Creditors |
|
Creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing differences. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery |
| £ |
|
Cost |
|
At 1 July 2025 |
10,746 |
|
Additions |
2,500 |
|
At 30 June 2026 |
13,246 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 July 2025 |
10,459 |
|
Charge for the year |
2,352 |
|
At 30 June 2026 |
12,811 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 June 2026 |
435 |
|
At 30 June 2025 |
287 |
|
|
|
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
4,798 |
|
- |
|
Corporation tax |
- |
|
1,856 |
|
Directors' loan accounts |
(2,341) |
|
11,866 |
|
Other creditors |
- |
|
25,442 |
|
|
|
|
|
|
2,457 |
|
39,164 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Other information |
|
|
Jeremy Floyd Associates Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
19 Limerick Road |
|
bristol |
|
BS6 7DY |