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REGISTERED NUMBER: 04613230 (England and Wales)















EASTABROOK ARCHITECTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023






EASTABROOK ARCHITECTS LIMITED (REGISTERED NUMBER: 04613230)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


EASTABROOK ARCHITECTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: I C Lenton
W A Hathaway





REGISTERED OFFICE: Kent House
Sheep Street
Stow-on-the-Wold
Cheltenham
Gloucestershire
GL54 1HQ





REGISTERED NUMBER: 04613230 (England and Wales)





ACCOUNTANTS: William Hinton Limited
Chartered Accountants
Ross House
The Square
Stow On The Wold
Gloucestershire
GL54 1AF

EASTABROOK ARCHITECTS LIMITED (REGISTERED NUMBER: 04613230)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 10,490 11,322
10,491 11,323

CURRENT ASSETS
Stocks 13,000 -
Debtors 6 57,070 60,541
Cash at bank and in hand 70,112 159,252
140,182 219,793
CREDITORS
Amounts falling due within one year 7 107,580 139,226
NET CURRENT ASSETS 32,602 80,567
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,093

91,890

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 42,893 91,690
SHAREHOLDERS' FUNDS 43,093 91,890

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

EASTABROOK ARCHITECTS LIMITED (REGISTERED NUMBER: 04613230)

BALANCE SHEET - continued
31 MAY 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 6 February 2024 and were signed on its behalf by:





I C Lenton - Director


EASTABROOK ARCHITECTS LIMITED (REGISTERED NUMBER: 04613230)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

Eastabrook Architects Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on cost
Computer equipment - 25% per annum on cost

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.


EASTABROOK ARCHITECTS LIMITED (REGISTERED NUMBER: 04613230)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


2. ACCOUNTING POLICIES - continued
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.

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 6 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 201,382
AMORTISATION
At 1 June 2022
and 31 May 2023 201,381
NET BOOK VALUE
At 31 May 2023 1
At 31 May 2022 1

EASTABROOK ARCHITECTS LIMITED (REGISTERED NUMBER: 04613230)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 June 2022 18,738 50,398 69,136
Additions - 5,692 5,692
At 31 May 2023 18,738 56,090 74,828
DEPRECIATION
At 1 June 2022 14,878 42,936 57,814
Charge for year 1,279 5,245 6,524
At 31 May 2023 16,157 48,181 64,338
NET BOOK VALUE
At 31 May 2023 2,581 7,909 10,490
At 31 May 2022 3,860 7,462 11,322

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 53,545 60,541
Other debtors 3,525 -
57,070 60,541

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,170 5,951
Taxation and social security 52,248 63,945
Other creditors 54,162 69,330
107,580 139,226

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are I C Lenton & W A Hathaway by virtue of their majority shareholdings.

During the year, directors and shareholders received dividends totalling £110,000. The directors and shareholders concerned were Mr I C Lenton and Mr W A Hathaway.