2022-09-012023-08-312023-08-31false10327550TOM TURNER ARCHITECTS LIMITED2023-11-0871111iso4217:GBPxbrli:pure103275502022-09-01103275502023-08-31103275502022-09-012023-08-31103275502021-09-01103275502022-08-31103275502021-09-012022-08-3110327550bus:SmallEntities2022-09-012023-08-3110327550bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3110327550bus:FullAccounts2022-09-012023-08-3110327550bus:PrivateLimitedCompanyLtd2022-09-012023-08-3110327550core:WithinOneYear2023-08-3110327550core:AfterOneYear2023-08-3110327550core:WithinOneYear2022-08-3110327550core:AfterOneYear2022-08-3110327550core:ShareCapital2023-08-3110327550core:SharePremium2023-08-3110327550core:RevaluationReserve2023-08-3110327550core:OtherReservesSubtotal2023-08-3110327550core:RetainedEarningsAccumulatedLosses2023-08-3110327550core:ShareCapital2022-08-3110327550core:SharePremium2022-08-3110327550core:RevaluationReserve2022-08-3110327550core:OtherReservesSubtotal2022-08-3110327550core:RetainedEarningsAccumulatedLosses2022-08-3110327550core:LandBuildings2023-08-3110327550core:PlantMachinery2023-08-3110327550core:Vehicles2023-08-3110327550core:FurnitureFittings2023-08-3110327550core:OfficeEquipment2023-08-3110327550core:NetGoodwill2023-08-3110327550core:IntangibleAssetsOtherThanGoodwill2023-08-3110327550core:ListedExchangeTraded2023-08-3110327550core:UnlistedNon-exchangeTraded2023-08-3110327550core:LandBuildings2022-08-3110327550core:PlantMachinery2022-08-3110327550core:Vehicles2022-08-3110327550core:FurnitureFittings2022-08-3110327550core:OfficeEquipment2022-08-3110327550core:NetGoodwill2022-08-3110327550core:IntangibleAssetsOtherThanGoodwill2022-08-3110327550core:ListedExchangeTraded2022-08-3110327550core:UnlistedNon-exchangeTraded2022-08-3110327550core:LandBuildings2022-09-012023-08-3110327550core:PlantMachinery2022-09-012023-08-3110327550core:Vehicles2022-09-012023-08-3110327550core:FurnitureFittings2022-09-012023-08-3110327550core:OfficeEquipment2022-09-012023-08-3110327550core:NetGoodwill2022-09-012023-08-3110327550core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3110327550core:ListedExchangeTraded2022-09-012023-08-3110327550core:UnlistedNon-exchangeTraded2022-09-012023-08-3110327550core:MoreThanFiveYears2022-09-012023-08-3110327550core:Non-currentFinancialInstruments2023-08-3110327550core:Non-currentFinancialInstruments2022-08-3110327550dpl:CostSales2022-09-012023-08-3110327550dpl:DistributionCosts2022-09-012023-08-3110327550core:LandBuildings2022-09-012023-08-3110327550core:PlantMachinery2022-09-012023-08-3110327550core:Vehicles2022-09-012023-08-3110327550core:FurnitureFittings2022-09-012023-08-3110327550core:OfficeEquipment2022-09-012023-08-3110327550dpl:AdministrativeExpenses2022-09-012023-08-3110327550core:NetGoodwill2022-09-012023-08-3110327550core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3110327550dpl:GroupUndertakings2022-09-012023-08-3110327550dpl:ParticipatingInterests2022-09-012023-08-3110327550dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3110327550core:ListedExchangeTraded2022-09-012023-08-3110327550dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3110327550core:UnlistedNon-exchangeTraded2022-09-012023-08-3110327550dpl:CostSales2021-09-012022-08-3110327550dpl:DistributionCosts2021-09-012022-08-3110327550core:LandBuildings2021-09-012022-08-3110327550core:PlantMachinery2021-09-012022-08-3110327550core:Vehicles2021-09-012022-08-3110327550core:FurnitureFittings2021-09-012022-08-3110327550core:OfficeEquipment2021-09-012022-08-3110327550dpl:AdministrativeExpenses2021-09-012022-08-3110327550core:NetGoodwill2021-09-012022-08-3110327550core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3110327550dpl:GroupUndertakings2021-09-012022-08-3110327550dpl:ParticipatingInterests2021-09-012022-08-3110327550dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3110327550core:ListedExchangeTraded2021-09-012022-08-3110327550dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3110327550core:UnlistedNon-exchangeTraded2021-09-012022-08-3110327550core:NetGoodwill2023-08-3110327550core:IntangibleAssetsOtherThanGoodwill2023-08-3110327550core:LandBuildings2023-08-3110327550core:PlantMachinery2023-08-3110327550core:Vehicles2023-08-3110327550core:FurnitureFittings2023-08-3110327550core:OfficeEquipment2023-08-3110327550core:AfterOneYear2023-08-3110327550core:WithinOneYear2023-08-3110327550core:ListedExchangeTraded2023-08-3110327550core:UnlistedNon-exchangeTraded2023-08-3110327550core:ShareCapital2023-08-3110327550core:SharePremium2023-08-3110327550core:RevaluationReserve2023-08-3110327550core:OtherReservesSubtotal2023-08-3110327550core:RetainedEarningsAccumulatedLosses2023-08-3110327550core:NetGoodwill2022-08-3110327550core:IntangibleAssetsOtherThanGoodwill2022-08-3110327550core:LandBuildings2022-08-3110327550core:PlantMachinery2022-08-3110327550core:Vehicles2022-08-3110327550core:FurnitureFittings2022-08-3110327550core:OfficeEquipment2022-08-3110327550core:AfterOneYear2022-08-3110327550core:WithinOneYear2022-08-3110327550core:ListedExchangeTraded2022-08-3110327550core:UnlistedNon-exchangeTraded2022-08-3110327550core:ShareCapital2022-08-3110327550core:SharePremium2022-08-3110327550core:RevaluationReserve2022-08-3110327550core:OtherReservesSubtotal2022-08-3110327550core:RetainedEarningsAccumulatedLosses2022-08-3110327550core:NetGoodwill2021-09-0110327550core:IntangibleAssetsOtherThanGoodwill2021-09-0110327550core:LandBuildings2021-09-0110327550core:PlantMachinery2021-09-0110327550core:Vehicles2021-09-0110327550core:FurnitureFittings2021-09-0110327550core:OfficeEquipment2021-09-0110327550core:AfterOneYear2021-09-0110327550core:WithinOneYear2021-09-0110327550core:ListedExchangeTraded2021-09-0110327550core:UnlistedNon-exchangeTraded2021-09-0110327550core:ShareCapital2021-09-0110327550core:SharePremium2021-09-0110327550core:RevaluationReserve2021-09-0110327550core:OtherReservesSubtotal2021-09-0110327550core:RetainedEarningsAccumulatedLosses2021-09-0110327550core:AfterOneYear2022-09-012023-08-3110327550core:WithinOneYear2022-09-012023-08-3110327550core:Non-currentFinancialInstrumentscore:CostValuation2022-09-012023-08-3110327550core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-012023-08-3110327550core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-012023-08-3110327550core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-012023-08-3110327550core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-012023-08-3110327550core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-012023-08-3110327550core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3110327550core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3110327550core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3110327550core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3110327550core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3110327550core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3110327550core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3110327550core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3110327550core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3110327550core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3110327550core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3110327550core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3110327550core:Non-currentFinancialInstrumentscore:CostValuation2022-08-3110327550core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-3110327550core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-3110327550core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-3110327550core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-3110327550core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-3110327550core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-3110327550core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-3110327550core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3110327550bus:Director12022-09-012023-08-31

TOM TURNER ARCHITECTS LIMITED

Registered Number
10327550
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

TOM TURNER ARCHITECTS LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

TURNER, Thomas James Cochrane

Company Secretary

TURNER, Thomas James Cochrane

Registered Address

50 Coventry Street
Brighton
BN1 5PQ

Registered Number

10327550 (England and Wales)
TOM TURNER ARCHITECTS LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets517,76414,105
17,76414,105
Current assets
Debtors719,54612,659
Cash at bank and on hand133,69878,147
153,24490,806
Creditors amounts falling due within one year8(43,123)(17,080)
Net current assets (liabilities)110,12173,726
Total assets less current liabilities127,88587,831
Provisions for liabilities9(3,375)(2,680)
Net assets124,51085,151
Capital and reserves
Called up share capital11
Profit and loss account124,50985,150
Shareholders' funds124,51085,151
The financial statements were approved and authorised for issue by the Director on 8 November 2023, and are signed on its behalf by:
TURNER, Thomas James Cochrane
Director
Registered Company No. 10327550
TOM TURNER ARCHITECTS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year31
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 September 2222,31122,311
Additions8,3178,317
At 31 August 2330,62830,628
Depreciation and impairment
At 01 September 228,2068,206
Charge for year4,6584,658
At 31 August 2312,86412,864
Net book value
At 31 August 2317,76417,764
At 31 August 2214,10514,105
6.Description of nature of transactions and balances with related parties
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.
7.Debtors

2023

2022

££
Trade debtors / trade receivables13,9669,434
Other debtors2,355-
Prepayments and accrued income3,2253,225
Total19,54612,659
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Taxation and social security41,11917,080
Other creditors2,004-
Total43,12317,080
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)3,3752,680
Total3,3752,680