Johnson Analytica Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04112470

Johnson Analytica Limited

Filleted Unaudited Financial Statements

31 January 2026

Johnson Analytica Limited

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	6	1,855,507	2,024,975
Investments	7	450,052	216,002
		------------	------------
		2,305,559	2,240,977

Current assets

Stocks		90,500	90,500
Debtors	8	596,173	873,038
Cash at bank and in hand		517,664	301,310
		------------	------------
		1,204,337	1,264,848

Creditors: amounts falling due within one year	9	259,484	457,471
		------------	------------
Net current assets		944,853	807,377
		------------	------------
Total assets less current liabilities		3,250,412	3,048,354

Creditors: amounts falling due after more than one year	10	772,513	642,516

Provisions	126,446	104,944
	------------	------------
Net assets	2,351,453	2,300,894
	------------	------------

Capital and reserves

Called up share capital	11	100	100
Profit and loss account		2,351,353	2,300,794
		------------	------------
Shareholders funds		2,351,453	2,300,894
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Johnson Analytica Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 29 October 2026 , and are signed on behalf of the board by:

Mr A S Bhui

Director

Company registration number: 04112470

Johnson Analytica Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 6-9 Hainge Park, Hainge Road, Tividale, Oldbury, West Midlands, B69 2NU, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a small entity as defined in FRS102 and section 382 of the Companies Act 2006 and has taken advantage of the disclosure exemptions available under paragraph 1A.7 of FRS102.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill	-	5% straight line
Patents, trademarks and licences	-	0%

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Research and development

Research expenditure is written off in the period in which it is incurred.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% straight line
Fixtures and fittings	-	15% straight line
Motor vehicles	-	25% reducing balance
Equipment	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 32 (2025: 32 ).

5. Intangible assets

	Goodwill	Patents, trademarks and licences	Total
	£	£	£
Cost
At 1 February 2025 and 31 January 2026	48,000	30,780	78,780
	--------	--------	--------
Amortisation
At 1 February 2025 and 31 January 2026	48,000	30,780	78,780
	--------	--------	--------
Carrying amount
At 31 January 2026	–	–	–
	--------	--------	--------
At 31 January 2025	–	–	–
	--------	--------	--------

6. Tangible assets

	Freehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Feb 2025	1,251,184	725,506	305,309	537,898	105,454	2,925,351
Additions	–	41,704	1,448	–	3,828	46,980
	------------	---------	---------	---------	---------	------------
At 31 Jan 2026	1,251,184	767,210	306,757	537,898	109,282	2,972,331
	------------	---------	---------	---------	---------	------------
Depreciation
At 1 Feb 2025	–	501,557	229,239	95,936	73,644	900,376
Charge for the year	–	71,473	25,378	106,834	12,763	216,448
	------------	---------	---------	---------	---------	------------
At 31 Jan 2026	–	573,030	254,617	202,770	86,407	1,116,824
	------------	---------	---------	---------	---------	------------
Carrying amount
At 31 Jan 2026	1,251,184	194,180	52,140	335,128	22,875	1,855,507
	------------	---------	---------	---------	---------	------------
At 31 Jan 2025	1,251,184	223,949	76,070	441,962	31,810	2,024,975
	------------	---------	---------	---------	---------	------------

7. Investments

	Shares in participating interests	Freehold Investment Property	Other investments	Total
	£	£	£	£
Cost
At 1 February 2025	–	216,000	2	216,002
Additions	50	–	–	50
Revaluations	–	234,000	–	234,000
	----	---------	----	---------
At 31 January 2026	50	450,000	2	450,052
	----	---------	----	---------
Impairment
At 1 February 2025 and 31 January 2026	–	–	–	–
	----	---------	----	---------

Carrying amount
At 31 January 2026	50	450,000	2	450,052
	----	---------	----	---------
At 31 January 2025	–	216,000	2	216,002
	----	---------	----	---------

Shares in participating interests

During the year the company acquired 50 ordinary shares in JSPEC Analytical Limited, a business registered in England and Wales.

Freehold investment property

The fair value of investment property at the year end reporting date has been assessed by the directors who consider £450,000 to be a reasonable estimate.

8. Debtors

	2026	2025
	£	£
Trade debtors	140,431	379,101
Amounts owed by related parties	358,254	3,020
Prepayments and accrued income	55,647	28,238
Other debtors	41,841	462,679
	---------	---------
	596,173	873,038
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2026	2025
	£	£
Amounts owed by related parties	331,900	331,900
Other debtors	1,785	3,185
	---------	---------
	333,685	335,085
	---------	---------

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	91,759	71,861
Trade creditors	4,739	217,387
Amounts owed to related parties	50	–
Accruals and deferred income	23,850	26,893
Corporation tax	48,497	48,768
Social security and other taxes	876	3,515
Obligations under finance leases and hire purchase contracts	60,190	55,646
Other creditors	29,523	33,401
	---------	---------
	259,484	457,471
	---------	---------

10. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	656,501	466,314
Obligations under finance leases and hire purchase contracts	116,012	176,202
	---------	---------
	772,513	642,516
	---------	---------

11. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

12. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	4,276	6,332
Later than 1 year and not later than 5 years	1,950	1,055
	-------	-------
	6,226	7,387
	-------	-------

13. Related party transactions

JSPEC Analytical Limited At the year end reporting date, there was a balance of £50 (2025: £Nil) owed to JSPEC Analytical Limited, a company in which Johnson Analytica Limited holds 50% of the share capital. Mayswood Investments Limited At the year end reporting date there was a balance owed to Johnsons Analytica Limited of £331,900 (2025: £331,900) from Mayswood Investments Limited, a company which has common directors. Polytech IT Limited During the year, transactions were made with Polytech IT Ltd, a company which operates from the same premises and has common directors. During the year the company incurred costs totalling £83,222 (2025: £51,323) from Polytech IT Limited. At the year end reporting date there is a balance of £19,580 (2025: £3,020) owed to Johnson Analytica Limited .