REGISTERED NUMBER: 09143766 (England and Wales)

Unaudited Financial Statements for the Year Ended 25 September 2025

for

John Simpson Architects Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr J A Simpson

Mrs E M Simpson

Miss J Wachowiak

REGISTERED OFFICE:

50 Belsize Park

London

NW3 4EE

REGISTERED NUMBER:

09143766 (England and Wales)

ACCOUNTANTS:

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

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 Simpson Architects Limited for the year ended 25 September 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that John Simpson Architects 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 Simpson Architects Limited. You consider that John Simpson Architects 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 Simpson Architects 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.

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

Date: .............................................

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

36,947

46,718

36,947

46,718

CURRENT ASSETS

Debtors

6

1,028,628

1,064,388

Cash in hand

4,005

4,041

1,032,633

1,068,429

CREDITORS

Amounts falling due within one year

7

(1,022,144

)

(1,229,440

)

NET CURRENT ASSETS/(LIABILITIES)

10,489

(161,011

)

TOTAL ASSETS LESS CURRENT LIABILITIES

47,436

(114,293

)

CREDITORS

Amounts falling due after more than one year

8

-

(39,916

)

NET ASSETS/(LIABILITIES)

47,436

(154,209

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

47,336

(154,309

)

47,436

(154,209

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 25 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 25 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

Mrs E M Simpson - Director

1.	STATUTORY INFORMATION

John Simpson Architects Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 Companies Act 2006. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 26 September 2024

and 25 September 2025

244,680

AMORTISATION

At 26 September 2024

and 25 September 2025

244,680

NET BOOK VALUE

At 25 September 2025

-

At 25 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 26 September 2024

and 25 September 2025

86,980

57,649

144,629

DEPRECIATION

At 26 September 2024

41,205

56,706

97,911

Charge for year

9,155

616

9,771

At 25 September 2025

50,360

57,322

107,682

NET BOOK VALUE

At 25 September 2025

36,620

327

36,947

At 25 September 2024

45,775

943

46,718

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

219,163

Amounts owed by participating interests

715,475

631,129

Deferred tax asset

2,052

1,930

VAT

31,381

2,858

Prepayments and accrued income

260,000

160,000

Prepayments

19,720

49,308

1,028,628

1,064,388

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

42,145

52,256

Trade creditors

62,367

37,905

Amounts owed to participating interests

156,814

369,186

Tax

(728

)

(728

)

Social security and other taxes

130,073

110,469

Pension Contribution Unpaid

13,352

9,959

Directors' current accounts

585,211

622,968

Accrued expenses

32,910

27,425

1,022,144

1,229,440

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

39,916

9.	RELATED PARTY DISCLOSURES

John Simpson Architects (London) Limited

A company that owns 70 ordinary 'B' shares.

John Simpson Architects International Limited

A company in which Mr J A Simpson is a director.

During the year, staff from both companies were involved in projects contracted to either company.

As a result the use of each others employees was recharged at cost. The company charged John

Simpson Architects International Limited £nil (2024 - £nil) for the use of its employees.