IRIS Accounts Production v22.1.4.3 08038694 Board of Directors Board of Directors 1.5.21 30.4.22 30.4.22 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure080386942021-04-30080386942022-04-30080386942021-05-012022-04-30080386942020-04-30080386942020-05-012021-04-30080386942021-04-3008038694ns16:EnglandWales2021-05-012022-04-3008038694ns15:PoundSterling2021-05-012022-04-3008038694ns11:Director12021-05-012022-04-3008038694ns11:Director22021-05-012022-04-3008038694ns11:PrivateLimitedCompanyLtd2021-05-012022-04-3008038694ns11:SmallEntities2021-05-012022-04-3008038694ns11:AuditExempt-NoAccountantsReport2021-05-012022-04-3008038694ns11:SmallCompaniesRegimeForDirectorsReport2021-05-012022-04-3008038694ns11:SmallCompaniesRegimeForAccounts2021-05-012022-04-3008038694ns11:FullAccounts2021-05-012022-04-300803869412021-05-012022-04-3008038694ns11:RegisteredOffice2021-05-012022-04-3008038694ns6:CurrentFinancialInstruments2022-04-3008038694ns6:CurrentFinancialInstruments2021-04-3008038694ns6:Non-currentFinancialInstruments2022-04-3008038694ns6:Non-currentFinancialInstruments2021-04-3008038694ns6:ShareCapital2022-04-3008038694ns6:ShareCapital2021-04-3008038694ns6:RetainedEarningsAccumulatedLosses2022-04-3008038694ns6:RetainedEarningsAccumulatedLosses2021-04-3008038694ns6:NetGoodwill2021-05-012022-04-3008038694ns6:FurnitureFittings2021-05-012022-04-3008038694ns6:ComputerEquipment2021-05-012022-04-3008038694ns6:NetGoodwill2021-04-3008038694ns6:NetGoodwill2022-04-3008038694ns6:NetGoodwill2021-04-3008038694ns6:FurnitureFittings2021-04-3008038694ns6:ComputerEquipment2021-04-3008038694ns6:FurnitureFittings2022-04-3008038694ns6:ComputerEquipment2022-04-3008038694ns6:FurnitureFittings2021-04-3008038694ns6:ComputerEquipment2021-04-3008038694ns6:WithinOneYearns6:CurrentFinancialInstruments2022-04-3008038694ns6:WithinOneYearns6:CurrentFinancialInstruments2021-04-30
REGISTERED NUMBER: 08038694 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2022

FOR

KNOX MCCONNELL ARCHITECTS LTD

KNOX MCCONNELL ARCHITECTS LTD (REGISTERED NUMBER: 08038694)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2022




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


KNOX MCCONNELL ARCHITECTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2022







DIRECTORS: Ms U E Knox
S McConnell





REGISTERED OFFICE: 3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED





REGISTERED NUMBER: 08038694 (England and Wales)





ACCOUNTANTS: CGA
Chartered Certified Accountants
3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED

KNOX MCCONNELL ARCHITECTS LTD (REGISTERED NUMBER: 08038694)

STATEMENT OF FINANCIAL POSITION
30TH APRIL 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,100 3,150
Tangible assets 5 3,838 2,286
5,938 5,436

CURRENT ASSETS
Stocks 9,900 8,613
Debtors 6 18,318 9,620
Cash at bank 37,477 62,297
65,695 80,530
CREDITORS
Amounts falling due within one year 7 51,202 35,695
NET CURRENT ASSETS 14,493 44,835
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,431

50,271

CREDITORS
Amounts falling due after more than one
year

8

(19,444

)

(25,266

)

PROVISIONS FOR LIABILITIES (729 ) (434 )
NET ASSETS 258 24,571

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 158 24,471
SHAREHOLDERS' FUNDS 258 24,571

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2022 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.

KNOX MCCONNELL ARCHITECTS LTD (REGISTERED NUMBER: 08038694)

STATEMENT OF FINANCIAL POSITION - continued
30TH APRIL 2022


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 25th August 2022 and were signed on its behalf by:




S McConnell - Director



Ms U E Knox - Director


KNOX MCCONNELL ARCHITECTS LTD (REGISTERED NUMBER: 08038694)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2022

1. STATUTORY INFORMATION

Knox McConnell Architects Ltd 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.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered stated net of discounts and of Value Added Tax.

Revenue is recognised once the service has been completed and where it is virtually certain that payment will be received.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

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
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Coronavirus job retention scheme
Coronavirus Job Retention Scheme (CJRS) grant income is recognised in the accounts on a straight line basis over the furlough period of each relevant employee.

KNOX MCCONNELL ARCHITECTS LTD (REGISTERED NUMBER: 08038694)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2022

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2021
and 30th April 2022 10,500
AMORTISATION
At 1st May 2021 7,350
Charge for year 1,050
At 30th April 2022 8,400
NET BOOK VALUE
At 30th April 2022 2,100
At 30th April 2021 3,150

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st May 2021 4,325 11,829 16,154
Additions - 3,564 3,564
At 30th April 2022 4,325 15,393 19,718
DEPRECIATION
At 1st May 2021 2,497 11,371 13,868
Charge for year 366 1,646 2,012
At 30th April 2022 2,863 13,017 15,880
NET BOOK VALUE
At 30th April 2022 1,462 2,376 3,838
At 30th April 2021 1,828 458 2,286

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 13,065 6,267
Other debtors 5,253 3,353
18,318 9,620

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 5,821 4,734
Trade creditors 5,770 743
Taxation and social security 21,630 22,406
Other creditors 17,981 7,812
51,202 35,695

KNOX MCCONNELL ARCHITECTS LTD (REGISTERED NUMBER: 08038694)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2022

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
£    £   
Bank loans 19,444 25,266

9. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £15,207 (2021 - £5,105) to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.