IRIS Accounts Production v23.3.0.418 09456717 Board of Directors Board of Directors 1.3.22 28.2.23 28.2.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure094567172022-02-28094567172023-02-28094567172022-03-012023-02-28094567172021-02-28094567172021-03-012022-02-28094567172022-02-2809456717ns16:EnglandWales2022-03-012023-02-2809456717ns15:PoundSterling2022-03-012023-02-2809456717ns11:Director12022-03-012023-02-2809456717ns11:Director22022-03-012023-02-2809456717ns11:PrivateLimitedCompanyLtd2022-03-012023-02-2809456717ns11:SmallEntities2022-03-012023-02-2809456717ns11:AuditExemptWithAccountantsReport2022-03-012023-02-2809456717ns11:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-2809456717ns11:SmallCompaniesRegimeForAccounts2022-03-012023-02-2809456717ns11:FullAccounts2022-03-012023-02-2809456717ns11:RegisteredOffice2022-03-012023-02-2809456717ns6:CurrentFinancialInstruments2023-02-2809456717ns6:CurrentFinancialInstruments2022-02-2809456717ns6:ShareCapital2023-02-2809456717ns6:ShareCapital2022-02-2809456717ns6:CapitalRedemptionReserve2023-02-2809456717ns6:CapitalRedemptionReserve2022-02-2809456717ns6:RetainedEarningsAccumulatedLosses2023-02-2809456717ns6:RetainedEarningsAccumulatedLosses2022-02-2809456717ns6:FurnitureFittings2022-03-012023-02-2809456717ns6:ComputerEquipment2022-03-012023-02-2809456717ns6:FurnitureFittings2022-02-2809456717ns6:ComputerEquipment2022-02-2809456717ns6:FurnitureFittings2023-02-2809456717ns6:ComputerEquipment2023-02-2809456717ns6:FurnitureFittings2022-02-2809456717ns6:ComputerEquipment2022-02-2809456717ns6:WithinOneYearns6:CurrentFinancialInstruments2023-02-2809456717ns6:WithinOneYearns6:CurrentFinancialInstruments2022-02-28
REGISTERED NUMBER: 09456717 (England and Wales)















E P ARCHITECTS LTD.

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2023






E P ARCHITECTS LTD. (REGISTERED NUMBER: 09456717)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

E P ARCHITECTS LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: Mrs S E Godsmark
Mr D J Kemp





REGISTERED OFFICE: King Arthurs Court
Maidstone Road
Charing
Ashford
Kent
TN27 0JS





REGISTERED NUMBER: 09456717 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS

E P ARCHITECTS LTD. (REGISTERED NUMBER: 09456717)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 6,015 1,788

CURRENT ASSETS
Debtors 5 20,929 7,640
Cash at bank and in hand 51,871 74,869
72,800 82,509
CREDITORS
Amounts falling due within one year 6 (35,007 ) (27,383 )
NET CURRENT ASSETS 37,793 55,126
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,808

56,914

CAPITAL AND RESERVES
Called up share capital 12 13
Capital redemption reserve 6 5
Retained earnings 43,790 56,896
SHAREHOLDERS' FUNDS 43,808 56,914

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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.

E P ARCHITECTS LTD. (REGISTERED NUMBER: 09456717)

BALANCE SHEET - continued
28 FEBRUARY 2023


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 8 June 2023 and were signed on its behalf by:




Mr D J Kemp - Director



Mrs S E Godsmark - Director


E P ARCHITECTS LTD. (REGISTERED NUMBER: 09456717)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1. STATUTORY INFORMATION

E P 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.

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.
Fixture & Fittings - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current 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 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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

E P ARCHITECTS LTD. (REGISTERED NUMBER: 09456717)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

4. TANGIBLE FIXED ASSETS
Fixture & Computer
Fittings equipment Totals
£    £    £   
COST
At 1 March 2022 - 11,655 11,655
Additions 4,059 2,856 6,915
At 28 February 2023 4,059 14,511 18,570
DEPRECIATION
At 1 March 2022 - 9,867 9,867
Charge for year 1,015 1,673 2,688
At 28 February 2023 1,015 11,540 12,555
NET BOOK VALUE
At 28 February 2023 3,044 2,971 6,015
At 28 February 2022 - 1,788 1,788

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 17,664 1,356
Prepayments and accrued income 3,265 6,284
20,929 7,640

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,326 14
Trade creditors 1,239 837
Corporation Tax 22,877 19,225
VAT 4,521 5,925
Directors' current accounts 284 192
Accruals and deferred income 1,760 1,190
35,007 27,383

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
E P ARCHITECTS LTD.

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 Balance Sheet. 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 E P Architects Ltd. for the year ended 28 February 2023 which comprise the Income Statement, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of E P Architects Ltd., 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 E P Architects Ltd. and state those matters that we have agreed to state to the Board of Directors of E P Architects Ltd., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that E P Architects Ltd. 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 E P Architects Ltd.. You consider that E P Architects Ltd. 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 E P Architects Ltd.. 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.






Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS


8 June 2023