John Sime & Associates Limited 31/10/2025 iXBRL

Company registration number: 05927582

John Sime & Associates Limited

Unaudited filleted financial statements

31 October 2025

John Sime & Associates Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

John Sime & Associates Limited

Directors and other information


	Directors	Mr C R Locke
		Mr S H Jacobs


	Company number	05927582


	Registered office	57a Broadway
		Leigh-on-Sea
		Essex
		SS9 1PE


	Business address	57 High Street
		Wickford
		Essex
		SS12 9AQ


	Accountants	Buckley Watson Limited
		57a Broadway
		Leigh On Sea
		Essex
		SS9 1PE

John Sime & Associates Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of John Sime & Associates Limited

Year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of John Sime & Associates Limited for the year ended 31 October 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of John Sime & Associates Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of John Sime & Associates Limited and state those matters that we have agreed to state to the board of directors of John Sime & Associates Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Sime & Associates Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that John Sime & Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of John Sime & Associates Limited. You consider that John Sime & Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of John Sime & Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Buckley Watson Limited

Chartered Accountants

57a Broadway

Leigh On Sea

Essex

SS9 1PE

22 July 2026

John Sime & Associates Limited

Statement of financial position

31 October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	33,928		39,374
		_______		_______
			33,928		39,374

Current assets
Debtors	6	96,553		92,574
Cash at bank and in hand		154,395		158,254
		_______		_______
		250,948		250,828
Creditors: amounts falling due
within one year	7	( 264,367)		( 261,531)
		_______		_______
Net current liabilities			( 13,419)		( 10,703)
			_______		_______
Total assets less current liabilities			20,509		28,671

Creditors: amounts falling due
after more than one year	8		-		( 22,500)
			_______		_______
Net assets			20,509		6,171
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			20,409		6,071
			_______		_______
Shareholders funds			20,509		6,171
			_______		_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 July 2026 , and are signed on behalf of the board by:

Mr C R Locke Mr S H Jacobs

Director Director

Company registration number: 05927582

John Sime & Associates Limited

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 57a Broadway, Leigh-on-Sea, Essex, SS9 1PE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 8 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 November 2024	174,814	174,814
Additions	3,036	3,036
	_______	_______
At 31 October 2025	177,850	177,850
	_______	_______
Depreciation
At 1 November 2024	135,440	135,440
Charge for the year	8,482	8,482
	_______	_______
At 31 October 2025	143,922	143,922
	_______	_______
Carrying amount
At 31 October 2025	33,928	33,928
	_______	_______
At 31 October 2024	39,374	39,374
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	96,553	92,574
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	22,500	30,000
Trade creditors	61,392	83,291
Corporation tax	50,173	42,322
Social security and other taxes	23,785	14,966
Other creditors	106,517	90,952
	_______	_______
	264,367	261,531
	_______	_______

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

	2025	2024
	£	£
Other creditors	-	22,500
	_______	_______