THE J S DESIGN PARTNERSHIP LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

S Acaster

S C Bottomley

F A Pillitteri

REGISTERED OFFICE:

2 Taunton Street

Unit 5 Peel House

Shipley

West Yorkshire

BD18 3NA

REGISTERED NUMBER:

OC392311 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

5

12,719

18,157

CURRENT ASSETS

Debtors

6

107,169

126,876

Cash at bank

55,671

70,289

162,840

197,165

CREDITORS

Amounts falling due within one year

7

33,602

42,318

NET CURRENT ASSETS

129,238

154,847

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

141,957

173,004

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

141,957

173,004

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

141,957

173,004

Amounts due from members

6

(48,852

)

(35,975

)

93,105

137,029

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 12 June 2026 and were signed by:

S Acaster - Designated member

F A Pillitteri - Designated member

1.	STATUTORY INFORMATION

The J S Design Partnership LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	STATEMENT OF COMPLIANCE

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2025 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

1,271

23,800

33,872

58,943

DEPRECIATION

At 1 April 2025

925

10,227

29,634

40,786

Charge for year

52

3,393

1,993

5,438

At 31 March 2026

977

13,620

31,627

46,224

NET BOOK VALUE

At 31 March 2026

294

10,180

2,245

12,719

At 31 March 2025

346

13,573

4,238

18,157

The net book value of tangible fixed assets includes £NIL (2025 - £ 13,573 ) in respect of assets held under hire purchase contracts.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

54,423

79,438

Amounts due from members

48,852

35,975

Prepayments

3,894

11,463

107,169

126,876

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts (see note 8)

-

2,760

Trade creditors

8,775

18,331

Social security and other taxes

3,777

1,141

VAT

17,382

16,195

Other creditors

201

282

Accrued expenses

3,467

3,609

33,602

42,318

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

-

2,760

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.