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REGISTERED NUMBER: 09202564 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Tom Frowde Architects Ltd

Tom Frowde Architects Ltd (Registered number: 09202564)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tom Frowde Architects Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTOR: T Frowde





SECRETARY:





REGISTERED OFFICE: Cedar Barn
Dolmans Hill
Lytchett Matravers
Poole
Dorset
BH16 6HP





REGISTERED NUMBER: 09202564 (England and Wales)





ACCOUNTANTS: Gervis Accounting and Tax
4 Wick Lane
Christchurch
Dorset
BH23 1HX

Tom Frowde Architects Ltd (Registered number: 09202564)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 40,128 50,065

CURRENT ASSETS
Stocks - 11,000
Debtors 5 13,285 1,925
Cash at bank 63,532 53,795
76,817 66,720
CREDITORS
Amounts falling due within one year 6 42,127 25,600
NET CURRENT ASSETS 34,690 41,120
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,818

91,185

CREDITORS
Amounts falling due after more than one year 7 (60,017 ) (81,088 )

PROVISIONS FOR LIABILITIES (6,496 ) (8,532 )
NET ASSETS 8,305 1,565

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8,304 1,564
8,305 1,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Tom Frowde Architects Ltd (Registered number: 09202564)

Balance Sheet - continued
30 September 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 director and authorised for issue on 17 November 2023 and were signed by:





T Frowde - Director


Tom Frowde Architects Ltd (Registered number: 09202564)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Tom Frowde 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.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

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

Tom Frowde Architects Ltd (Registered number: 09202564)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 30 September 2023 67,073
DEPRECIATION
At 1 October 2022 17,008
Charge for year 9,937
At 30 September 2023 26,945
NET BOOK VALUE
At 30 September 2023 40,128
At 30 September 2022 50,065

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 13,285 1,925

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors (1 ) 1
Tax 14,815 3,205
Social security and other taxes 2,793 124
VAT 9,617 10,990
Directors' current accounts 12,823 9,390
Accountancy 2,080 1,890
42,127 25,600

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans - 2-5 years 37,137 43,769
Bank loans more 5 yr by instal - 4,100
Hire purchase contracts 22,880 33,219
60,017 81,088

Tom Frowde Architects Ltd (Registered number: 09202564)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30.9.23 30.9.22
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 4,100