Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-3142022-08-01falseArchitectural activities3falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13531956 2022-08-01 2023-07-31 13531956 2021-07-27 2022-07-31 13531956 2023-07-31 13531956 2022-07-31 13531956 2021-07-27 13531956 c:Director1 2022-08-01 2023-07-31 13531956 d:ComputerEquipment 2022-08-01 2023-07-31 13531956 d:ComputerEquipment 2023-07-31 13531956 d:ComputerEquipment 2022-07-31 13531956 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 13531956 d:CurrentFinancialInstruments 2023-07-31 13531956 d:CurrentFinancialInstruments 2022-07-31 13531956 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 13531956 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 13531956 d:ShareCapital 2023-07-31 13531956 d:ShareCapital 2022-07-31 13531956 d:ShareCapital 2021-07-27 13531956 d:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 13531956 d:RetainedEarningsAccumulatedLosses 2023-07-31 13531956 d:RetainedEarningsAccumulatedLosses 2021-07-27 2022-07-31 13531956 d:RetainedEarningsAccumulatedLosses 2022-07-31 13531956 d:RetainedEarningsAccumulatedLosses 2021-07-27 13531956 c:FRS102 2022-08-01 2023-07-31 13531956 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 13531956 c:FullAccounts 2022-08-01 2023-07-31 13531956 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure
Registered number: 13531956






REFORM ARCHITECTURE AND INTERIOR DESIGN LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023










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REFORM ARCHITECTURE AND INTERIOR DESIGN LIMITED
REGISTERED NUMBER:13531956

BALANCE SHEET
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
  
2,268
-

  
2,268
-

Current assets
  

Debtors: amounts falling due within one year
 5 
47,580
360

Cash at bank and in hand
 6 
22,979
18,059

  
70,559
18,419

Creditors: amounts falling due within one year
 7 
(37,550)
(10,206)

Net current assets
  
 
 
33,009
 
 
8,213

Total assets less current liabilities
  
35,277
8,213

  

Net assets
  
35,277
8,213


Capital and reserves
  

Called up share capital 
  
150
150

Profit and loss account
  
35,127
8,063

  
35,277
8,213


Page 1

 
REFORM ARCHITECTURE AND INTERIOR DESIGN LIMITED
REGISTERED NUMBER:13531956
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mark Kevin Willmott
Director

Date: 27 November 2023

The notes on pages 4 to 8 form part of these financial statements.
Page 2

 
REFORM ARCHITECTURE AND INTERIOR DESIGN LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


At 27 July 2021
150
-
150


Comprehensive income for the period

Profit for the period
-
20,063
20,063

Dividends: Equity capital
-
(12,000)
(12,000)



At 1 August 2022
150
8,063
8,213


Comprehensive income for the year

Profit for the year
-
84,064
84,064

Dividends: Equity capital
-
(57,000)
(57,000)


At 31 July 2023
150
35,127
35,277


The notes on pages 4 to 8 form part of these financial statements.
Page 3

 
REFORM ARCHITECTURE AND INTERIOR DESIGN LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

Reform Architecture and Interior Design Limited is a private limited company limited by share capital, incorporated in England and Wales, registration number 13531956. The registered address of the company is Millhouse, 32-38 East Street, Rochford, Essex SS4 1DB.
The principal activity of the company is that of architectural services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 4

 
REFORM ARCHITECTURE AND INTERIOR DESIGN LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33.33%
Straight line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 5

 
REFORM ARCHITECTURE AND INTERIOR DESIGN LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

year ended
31 July
period ended
31 July
2023
2022
£
£

Wages and salaries
82,096
15,846

Social security costs
-
156

Cost of defined contribution scheme
849
-

82,945
16,002


The average monthly number of employees, including directors, during the year was 4 (2022 -3).

Page 6

 
REFORM ARCHITECTURE AND INTERIOR DESIGN LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
2,630



At 31 July 2023

2,630



Depreciation


Charge for the year on owned assets
362



At 31 July 2023

362



Net book value



At 31 July 2023
2,268



At 31 July 2022
-


5.


Debtors

2023
2022
£
£


Trade debtors
31,953
360

Prepayments and accrued income
15,627
-

47,580
360



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
22,979
18,059

22,979
18,059


Page 7

 
REFORM ARCHITECTURE AND INTERIOR DESIGN LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
125

Corporation tax
20,855
4,778

Other taxation and social security
13,070
3,209

Other creditors
1,624
613

Accruals and deferred income
2,001
1,481

37,550
10,206



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £849 (2022 -£nil) . Contributions for both employer and employees totaling £174 (2022 -£ Nil) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 8