Johnson Downes Consulting Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07891685 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 December 2025

for

Johnson Downes Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B J Downes

L J Johnson

REGISTERED OFFICE:

Mill House

58 Guildford Street

Chertsey

KT16 9BE

REGISTERED NUMBER:

07891685 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

CURRENT ASSETS

Debtors

5

56,398

28,943

Cash at bank

5,724

7,098

62,122

36,041

CREDITORS

Amounts falling due within one year

6

57,460

31,909

NET CURRENT ASSETS

4,662

4,132

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,662

4,132

CREDITORS

Amounts falling due after more than one
year

7

-

3,943

NET ASSETS

4,662

189

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

4,562

89

SHAREHOLDERS' FUNDS

4,662

189

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

B J Downes - Director

L J Johnson - Director

1.	STATUTORY INFORMATION

Johnson Downes Consulting 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 and is recognised as services are provided.

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 cost

Computer equipment

-

25% on cost

Taxation

Taxation represents the sum of tax currently payable, and deferred tax if material.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 January 2025

and 31 December 2025

3,381

1,946

5,327

DEPRECIATION

At 1 January 2025

and 31 December 2025

3,381

1,946

5,327

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

-

2,304

Directors' current accounts

48,194

18,435

Tax recoverable

8,204

56,398

28,943

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

4,663

6,970

Corporation tax

40,393

11,949

VAT

7,811

11,659

Other creditors

3,033

116

Accrued expenses

1,560

1,215

57,460

31,909

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans

-

3,943

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

100

Ordinary

£1

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

B J Downes

Balance outstanding at start of year

9,217

12,615

Amounts advanced

14,880

-

Amounts repaid

-

(3,398

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

24,097

9,217

L J Johnson

Balance outstanding at start of year

9,218

12,616

Amounts advanced

14,879

-

Amounts repaid

-

(3,398

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

24,097

9,218

The above balances are unsecured, interest free and repayable on demand.