Company Registration No. 07579153 (England and Wales)
Julian Taylor Design Associates Limited
Unaudited accounts
for the year ended 31 March 2026
Julian Taylor Design Associates Limited
Unaudited accounts
Contents
Julian Taylor Design Associates Limited
Company Information
for the year ended 31 March 2026
Directors
Mr J G R Taylor
Mrs C Taylor
Company Number
07579153 (England and Wales)
Registered Office
Highland House
Mayflower Close
Eastleigh
Hampshire
SO53 4AR
Accountants
Hopper Williams & Bell Limited
Highland House
Mayflower Close
Chandlers Ford
Eastleigh
SO53 4AR
Julian Taylor Design Associates Limited
Statement of financial position
as at 31 March 2026
Intangible assets
1,800
10,800
Cash at bank and in hand
497,157
498,256
Creditors: amounts falling due within one year
(146,138)
(131,179)
Net current assets
365,848
395,677
Total assets less current liabilities
368,407
406,604
Provisions for liabilities
Net assets
368,217
406,572
Called up share capital
100
100
Profit and loss account
368,117
406,472
Shareholders' funds
368,217
406,572
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by
Mr J G R Taylor
Director
Company Registration No. 07579153
Julian Taylor Design Associates Limited
Notes to the Accounts
for the year ended 31 March 2026
Julian Taylor Design Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 07579153. The registered office is Highland House, Mayflower Close, Eastleigh, Hampshire, SO53 4AR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
These financial statements have been prepared in accordance with FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% Reducing balance
Computer equipment
3 Years Straight Line
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, was originally being amortised evenly over its estimated useful life of twenty years. Following the adoption of FRS102 in 2016, the goodwill was deemed to have a remaining useful life of ten years, and is therefore being amortised evenly over these remaining ten years.
Julian Taylor Design Associates Limited
Notes to the Accounts
for the year ended 31 March 2026
The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Contributions to defined contribution plans are expensed in the period to which they relate.
Julian Taylor Design Associates Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
1,236
8,785
10,021
Disposals
(1,236)
-
(1,236)
At 31 March 2026
-
9,725
9,725
At 1 April 2025
1,109
8,785
9,894
Charge for the year
-
181
181
On disposals
(1,109)
-
(1,109)
At 31 March 2026
-
8,966
8,966
At 31 March 2026
-
759
759
At 31 March 2025
127
-
127
Amounts falling due within one year
Trade debtors
13,446
27,217
Accrued income and prepayments
1,383
1,383
Julian Taylor Design Associates Limited
Notes to the Accounts
for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
9,423
22,726
Loans from directors
126,083
94,424
8
Average number of employees
During the year the average number of employees was 3 (2025: 4).