REGISTERED NUMBER: 13158309 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

JONATHAN BETHEL DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J Bethel

REGISTERED OFFICE:

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

REGISTERED NUMBER:

13158309 (England and Wales)

ACCOUNTANTS:

Xeinadin Isle of Wight

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

FIXED ASSETS

Tangible assets

4

18,474

21,388

Investments

5

-

57,291

18,474

78,679

CURRENT ASSETS

Cash at bank

18,935

1,084

CREDITORS

Amounts falling due within one year

6

16,007

6,261

NET CURRENT ASSETS/(LIABILITIES)

2,928

(5,177

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,402

73,502

PROVISIONS FOR LIABILITIES

7

3,510

4,064

NET ASSETS

17,892

69,438

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

17,792

69,338

SHAREHOLDERS' FUNDS

17,892

69,438

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2026 and were signed by:

Mr J Bethel - Director

1.	STATUTORY INFORMATION

Jonathan Bethel Design 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

-

10% on cost

Computer equipment

-

25% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

26,323

2,613

28,936

DEPRECIATION

At 1 February 2025

6,063

1,485

7,548

Charge for year

2,632

282

2,914

At 31 January 2026

8,695

1,767

10,462

NET BOOK VALUE

At 31 January 2026

17,628

846

18,474

At 31 January 2025

20,260

1,128

21,388

5.	FIXED ASSET INVESTMENTS

Interest in

associate

£

COST

At 1 February 2025

57,291

Disposals

(57,291

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

57,291

The fixed asset investment comprised a holding of 55 Ordinary A shares and 5 Ordinary E shares in POD Architects Limited (company number 06831219), representing 20% of its issued share capital. During the year, the company disposed of its entire shareholding.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

5,714

6,085

VAT

9,592

-

Directors' current accounts

80

176

Accrued expenses

621

-

16,007

6,261

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

3,510

4,064

Deferred tax

£

Balance at 1 February 2025

4,064

Provided during year

(554

)

Balance at 31 January 2026

3,510

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

80

Ordinary A

£1

80

80

20

Ordinary B

£1

20

20

100

100

All shares regardless of class rank equally for voting rights and allocation of capital in the event of a dissolution. Dividends may be voted by a majority of all shareholders to an individual class of shareholders to the exclusion of other classes.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J Bethel.