John Simpson Architects (London) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06723090 (England and Wales)

Unaudited Financial Statements for the Year Ended 25 September 2025

for

John Simpson Architects (London) Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mr J A Simpson

Mrs E M Simpson

REGISTERED OFFICE:

50 Belsize Park

London

NW3 4EE

REGISTERED NUMBER:

06723090 (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 Statement of Financial Position. 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 (London) Limited for the year ended 25 September 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 (London) 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 (London) Limited and state those matters that we have agreed to state to the Board of Directors of John Simpson Architects (London) 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 (London) 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 (London) 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 (London) Limited. You consider that John Simpson Architects (London) 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 (London) 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

Tangible assets

4

26,146

32,541

Investments

5

169,797

195,943

202,338

CURRENT ASSETS

Debtors

6

445,490

226,202

Cash at bank and in hand

593,621

592,233

1,039,111

818,435

CREDITORS

Amounts falling due within one year

7

(1,683,496

)

(1,655,803

)

NET CURRENT LIABILITIES

(644,385

)

(837,368

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(448,442

)

(635,030

)

PROVISIONS FOR LIABILITIES

(4,743

)

(5,958

)

NET LIABILITIES

(453,185

)

(640,988

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(453,285

)

(641,088

)

(453,185

)

(640,988

)

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 27 August 2026 and were signed on its behalf by:

Mrs E M Simpson - Director

1.	STATUTORY INFORMATION

John Simpson Architects (London) 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.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 26 September 2024

84,134

48,425

57,630

190,189

Additions

1,180

-

1,180

At 25 September 2025

85,314

48,425

57,630

191,369

DEPRECIATION

At 26 September 2024

72,532

27,486

57,630

157,648

Charge for year

2,340

5,235

-

7,575

At 25 September 2025

74,872

32,721

57,630

165,223

NET BOOK VALUE

At 25 September 2025

10,442

15,704

-

26,146

At 25 September 2024

11,602

20,939

-

32,541

5.	FIXED ASSET INVESTMENTS

2025

2024

£

Participating interests

100,170

Other investments not loans

69,627

169,797

Additional information is as follows:

Interest

in other

participating

interests

£

COST

At 26 September 2024

and 25 September 2025

100,170

NET BOOK VALUE

At 25 September 2025

100,170

At 25 September 2024

100,170

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

Picture & musical instruments

69,627

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

12,448

Amounts owed by participating interests

157,102

37,512

Other debtors

274,781

174,781

Prepayments

1,159

1,461

445,490

226,202

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

139,840

72,495

Trade creditors

189,837

184,450

Amounts owed to participating interests

788,149

834,139

Tax

8,863

Social security and other taxes

6,953

VAT

104,524

86,282

Credit card

7,571

8,754

Pension contributions unpaid

3,229

Directors' current accounts

329,034

353,442

Accrued expenses

105,496

97,196

1,683,496

1,655,803

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 25th September 2025 there was a loan balance of £329,033 owing from the Director to the Company.The loan is repayable within 9 months of the year end and interest has not been charged.