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REGISTERED NUMBER: NI670391 (Northern Ireland)









Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Des Ewing Architects Limited

Des Ewing Architects Limited (Registered number: NI670391)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Des Ewing Architects Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: Mr D B Ewing
Mrs C Ewing





REGISTERED OFFICE: Building 2
The Sidings
Lisburn
BT28 3AJ





BUSINESS ADDRESS: The Studio
13 Bangor Road
Holywood
Co. Down
BT18 0NU





REGISTERED NUMBER: NI670391 (Northern Ireland)





ACCOUNTANTS: KGA Accountants LLP
Building 2
The Sidings
Antrim Road
Lisburn
Co. Antrim
BT28 3AJ

Des Ewing Architects Limited (Registered number: NI670391)

Abridged Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,181 22,269

CURRENT ASSETS
Stocks 111,525 95,155
Debtors 372,729 279,111
Cash at bank and in hand 159,031 414,107
643,285 788,373
CREDITORS
Amounts falling due within one year 83,457 221,940
NET CURRENT ASSETS 559,828 566,433
TOTAL ASSETS LESS CURRENT LIABILITIES 613,009 588,702

CAPITAL AND RESERVES
Called up share capital 5 100 100
Retained earnings 612,909 588,602
SHAREHOLDERS' FUNDS 613,009 588,702

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

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

Des Ewing Architects Limited (Registered number: NI670391)

Abridged Balance Sheet - continued
31 July 2023


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 March 2024 and were signed on its behalf by:





Mr D B Ewing - Director


Des Ewing Architects Limited (Registered number: NI670391)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Des Ewing Architects Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are prepared in sterling which is the functional currency of the entity and rounded to the nearest £.

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.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

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.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.


Des Ewing Architects Limited (Registered number: NI670391)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
No provision for deferred tax has been made since the directors are of the opinion that no liability will crystalize in the foreseeable future.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2022 - 10 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2022 31,345
Additions 46,702
At 31 July 2023 78,047
DEPRECIATION
At 1 August 2022 9,076
Charge for year 15,790
At 31 July 2023 24,866
NET BOOK VALUE
At 31 July 2023 53,181
At 31 July 2022 22,269

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 shares 1 100 100

Des Ewing Architects Limited (Registered number: NI670391)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2023 and 31 July 2022:

2023 2022
£    £   
Mr D B Ewing and Mrs C Ewing
Balance outstanding at start of year 55,447 203,170
Amounts advanced 56,538 55,447
Amounts repaid (55,447 ) (203,170 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 56,538 55,447

The above directors loan has been charged interest at the official rate of interest and is repayable on 53 week rolling basis.

7. RELATED PARTY DISCLOSURES

Included in the accounts for the year ended 31 July 2023 is a loan to Pearl Capital Limited. Mr D Ewing is a shareholder and director in Pearl Capital Limited. In the opinion of the directors these amounts arise in the ordinary course of business and the terms of the amounts due in accordance with the terms ordinarily offered by the company.