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Registered number: 10917440
Rohacs Architects Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
D S Burge & Co Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 10917440
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,268 15,081
16,268 15,081
CURRENT ASSETS
Debtors 5 61,852 49,554
Cash at bank and in hand 24,704 50,016
86,556 99,570
Creditors: Amounts Falling Due Within One Year 6 (44,918 ) (54,864 )
NET CURRENT ASSETS (LIABILITIES) 41,638 44,706
TOTAL ASSETS LESS CURRENT LIABILITIES 57,906 59,787
Creditors: Amounts Falling Due After More Than One Year 7 (22,500 ) (34,361 )
NET ASSETS 35,406 25,426
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 35,306 25,326
SHAREHOLDERS' FUNDS 35,406 25,426
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Viktor Rohacs
Director
07/03/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 September 2021 100 39,988 40,088
Profit for the year and total comprehensive income - 35,338 35,338
Dividends paid - (50,000) (50,000)
As at 31 August 2022 and 1 September 2022 100 25,326 25,426
Profit for the year and total comprehensive income - 35,980 35,980
Dividends paid - (26,000) (26,000)
As at 31 August 2023 100 35,306 35,406
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Page 4
Notes to the Financial Statements
1. General Information
Rohacs Architects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10917440 . The registered office is The Building Society, 55 Whitfield Street , London, W1T 4AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 4 years
Motor Vehicles 4 years
Computer Equipment 6 years
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 years 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.
...CONTINUED
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2.5. Taxation - continued
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 assets reflect 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: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 1,902 - 20,719 22,621
Additions 2,177 2,063 2,324 6,564
As at 31 August 2023 4,079 2,063 23,043 29,185
Depreciation
As at 1 September 2022 634 - 6,906 7,540
Provided during the period 1,020 516 3,841 5,377
As at 31 August 2023 1,654 516 10,747 12,917
Net Book Value
As at 31 August 2023 2,425 1,547 12,296 16,268
As at 1 September 2022 1,268 - 13,813 15,081
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 61,852 47,104
Prepayments and accrued income - 2,450
61,852 49,554
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,905 8,287
Trade creditors 2,565 1,514
Bank loans and overdrafts 9,000 10,044
Corporation tax 6,440 8,667
Other taxes and social security 12,580 17,444
Other creditors 1,933 725
Director's loan account 8,495 8,183
44,918 54,864
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 3,905
Bank loans 22,500 30,456
22,500 34,361
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,905 8,287
Later than one year and not later than five years - 3,905
3,905 12,192
3,905 12,192
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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