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2021-08-01 2022-07-31 06956690 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 06956690 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 06956690 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 06956690 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 06956690 dpl-frs:Item8 2021-08-01 2022-07-31 06956690 dpl-frs:Item8 2021-07-31 06956690 dpl-frs:Item8 2022-07-31 06956690 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 06956690 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 06956690 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 06956690 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 06956690 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 06956690 dpl-frs:Item9 2021-08-01 2022-07-31 06956690 dpl-frs:Item9 2021-07-31 06956690 dpl-frs:Item9 2022-07-31 06956690 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 06956690 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 06956690 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 06956690 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2022-07-31 06956690 dpl-frs:Item12 2021-08-01 2022-07-31 06956690 dpl-frs:Item12 2021-07-31 06956690 dpl-frs:Item12 2022-07-31 06956690 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 06956690 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 06956690 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 06956690 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 06956690 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 06956690 1 2021-08-01 2022-07-31 06956690 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 06956690
Tarpey Woodfine Architects Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06956690
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,707 41,893
34,707 41,893
CURRENT ASSETS
Stocks 5 21,304 30,695
Debtors 6 382,112 188,225
Cash at bank and in hand 121,309 295,641
524,725 514,561
Creditors: Amounts Falling Due Within One Year 7 (105,269 ) (110,666 )
NET CURRENT ASSETS (LIABILITIES) 419,456 403,895
TOTAL ASSETS LESS CURRENT LIABILITIES 454,163 445,788
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,000 ) (10,000 )
NET ASSETS 445,163 435,788
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 445,063 435,688
SHAREHOLDERS' FUNDS 445,163 435,788
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Woodfine
Director
27/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tarpey Woodfine Architects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06956690 . The registered office is The Keele Centre, Three Mile Lane, Keele, Newcastle-Under-Lyme, Staffordshire, ST5 5HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the entity.

The monetary amounts included in the accounts have been rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Rendering of services
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:

Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estmated irrecoverable amounts are recoginsed in the Profit and Loss account when there is objective evidence that the asset is impaired.

Cash at bank and in hand
This comprises cash at bank and in hand.

Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 9)
8 9
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2022 - 5,113 69,715 74,828
Additions - - 9,842 9,842
As at 31 July 2023 - 5,113 79,557 84,670
Depreciation
As at 1 August 2022 - 3,852 29,083 32,935
Provided during the period - 589 16,439 17,028
As at 31 July 2023 - 4,441 45,522 49,963
Net Book Value
As at 31 July 2023 - 672 34,035 34,707
As at 1 August 2022 - 1,261 40,632 41,893
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5. Stocks
2023 2022
£ £
Work in progress 21,304 30,695
21,304 30,695
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 150,518 169,792
Prepayments and accrued income 11,685 10,950
Other debtors 37,494 -
Directors' loan accounts 182,415 7,483
382,112 188,225
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,797 4,077
Corporation tax 40,000 49,000
Other taxes and social security 1,502 1,877
VAT 41,020 43,165
Other creditors 1,461 94
Accruals and deferred income 15,489 12,243
Directors' loan accounts - 210
105,269 110,666
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Later than one year and not later than five years 19,122 30,545
19,122 30,545
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2022 Amounts advanced Amounts repaid Amounts written off As at 31 July 2023
£ £ £ £ £
Mr Stephen D'Arcy - 2,562 - - 2,562
Ms Ruth Reeves 3,741 88,677 3,741 - 88,677
Mr Stephen Russell - 2,498 - - 2,498
Mr David Woodfine 3,742 88,667 3,742 - 88,667
The above loans are unsecured, interest free and repayable on demand, apart from £84,000 loan each to D Woodfine and R Reeves which us unsecured and incurs an interest rate of 2.5% whils still being repayable on demand.
11. Related Party Transactions
Included in other debtors as at the year end is a balance of £37,494 relating to TWD Homes Limited, a company in which the directors are also directors and shareholders.
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