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Registration number: 05123369

Frank Lyons: Humane
Architecture Workshop
Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 May 2023

 

Frank Lyons: Humane Architecture Workshop Limited

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 7

 

Frank Lyons: Humane Architecture Workshop Limited

Company Information

Director

Mr F A Lyons

Company secretary

Mrs A Andreasik-Lyons

Registered office

6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

Accountants

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
3 Atlas House
West Devon Business Park
Tavistock
Devon
PL19 9DP

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Frank Lyons: Humane Architecture Workshop Limited
for the Year Ended 31 May 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Frank Lyons: Humane Architecture Workshop Limited for the year ended 31 May 2023 as set out on pages 3 to 7 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 at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Frank Lyons: Humane Architecture Workshop Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Frank Lyons: Humane Architecture Workshop Limited and state those matters that we have agreed to state to the Board of Directors of Frank Lyons: Humane Architecture Workshop Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Frank Lyons: Humane Architecture Workshop Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Frank Lyons: Humane Architecture Workshop Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Frank Lyons: Humane Architecture Workshop Limited. You consider that Frank Lyons: Humane Architecture Workshop 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 accounts of Frank Lyons: Humane Architecture Workshop 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 accounts.

......................................

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
3 Atlas House
West Devon Business Park
Tavistock
Devon
PL19 9DP

3 October 2023

 

Frank Lyons: Humane Architecture Workshop Limited

(Registration number: 05123369)
Balance Sheet as at 31 May 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

-

833

Current assets

 

Stocks

6

2,993

2,993

Debtors

7

315

315

Cash at bank and in hand

 

1,718

274

 

5,026

3,582

Creditors: Amounts falling due within one year

8

(48,070)

(46,651)

Net current liabilities

 

(43,044)

(43,069)

Net liabilities

 

(43,044)

(42,236)

Capital and reserves

 

Called up share capital

100

100

Retained earnings

(43,144)

(42,336)

Shareholders' deficit

 

(43,044)

(42,236)

For the financial year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 3 October 2023
 

.........................................

Mr F A Lyons

Director

 

Frank Lyons: Humane Architecture Workshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH
United Kingdom

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance
These financial statements have been prepared using the historic cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A- The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

As at the year end, the company's balance sheet shows net liabilities of £43,144 (2022 : £42,236). Accordingly, the director has had to consider the basis upon which the accounts should be prepared and determine whether a going concern basis remains appropriate. The accounts have been prepared on a going concern basis as the directors continue to provide financial support when necessary to the company. The director has also reviewed the position for 12 months from the date the accounts were approved and has agreed to provide financial support to the company where necessary.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Frank Lyons: Humane Architecture Workshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2023

Asset class

Depreciation method and rate

Office equipment

3 years straight line basis

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Website

5 years straight line basis

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

4

Intangible assets

Website
£

Total
£

Cost or valuation

At 1 June 2022

955

955

At 31 May 2023

955

955

Amortisation

At 1 June 2022

955

955

At 31 May 2023

955

955

Carrying amount

At 31 May 2023

-

-

 

Frank Lyons: Humane Architecture Workshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2023

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 June 2022

6,697

6,697

Disposals

(3,826)

(3,826)

At 31 May 2023

2,871

2,871

Depreciation

At 1 June 2022

5,864

5,864

Charge for the year

833

833

Eliminated on disposal

(3,826)

(3,826)

At 31 May 2023

2,871

2,871

Carrying amount

At 31 May 2023

-

-

At 31 May 2022

833

833

6

Stocks

2023
£

2022
£

Work in progress

2,993

2,993

7

Debtors

2023
£

2022
£

Prepayments

315

315

315

315

 

Frank Lyons: Humane Architecture Workshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2023

8

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

-

13

Accruals and deferred income

780

708

Other creditors

47,290

45,930

48,070

46,651