Company No: 11750756 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

J A Headland

REGISTERED OFFICE	14 London Road
	Newark
	NG24 1TW
	United Kingdom

COMPANY NUMBER

11750756 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	6,141		7,677
		6,141		7,677
Current assets
Debtors	5	17,542		10,353
Cash at bank and in hand		9,913		20,512
		27,455		30,865
Creditors: amounts falling due within one year	6	( 20,057)		( 18,736)
Net current assets		7,398		12,129
Total assets less current liabilities		13,539		19,806
Creditors: amounts falling due after more than one year	7	( 10,577)		( 13,762)
Provision for liabilities		( 1,167)		( 1,459)
Net assets		1,795		4,585
Capital and reserves
Called-up share capital	8	1		1
Profit and loss account		1,794		4,584
Total shareholder's funds		1,795		4,585

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 Income Statement has not been delivered.

The financial statements of Joh Design Limited (registered number: 11750756) were approved and authorised for issue by the Director on 14 July 2026. They were signed on its behalf by:

J A Headland 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

Joh Design 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 14 London Road, Newark, NG24 1TW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

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.

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 Statement of Financial Position 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.

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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

not amortised

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:

Plant and machinery etc.

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.

2. Employees

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

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2025	12,000		12,000
At 31 March 2026	12,000		12,000
Accumulated amortisation
At 01 April 2025	12,000		12,000
At 31 March 2026	12,000		12,000
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	14,345		14,345
At 31 March 2026	14,345		14,345
Accumulated depreciation
At 01 April 2025	6,668		6,668
Charge for the financial year	1,536		1,536
At 31 March 2026	8,204		8,204
Net book value
At 31 March 2026	6,141		6,141
At 31 March 2025	7,677		7,677

5. Debtors

	2026		2025
	£		£
Trade debtors	7,668		9,205
Amounts owed by director (note 10)	7,309		0
Other debtors	2,565		1,148
	17,542		10,353

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	2,980		2,397
Amounts owed to director (note 10)	0		1,053
Accruals	2,489		2,588
Taxation and social security	14,588		12,698
	20,057		18,736

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	10,577		13,762

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

9. Financial commitments

Commitments

	2026		2025
	£		£
Total future minimum lease payments under non-cancellable operating leases	14,518		0

10. Related party transactions

Transactions with the entity’s director (or members of its governing body)

Amounts owed by director

	2026		2025
	£		£
J A Headland	7,309		0