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Registered Number: 10187483
England and Wales

 

 

 

SPX ARCHITECTS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Directors Stephen Pexton
Oliver Steven James
Registered Number 10187483
Registered Office Regal Chambers
22A Oxford Street
Harrogate
North Yorkshire
HG1 1PU
Accountants Best Accountancy Services Ltd
Harrogate Business Centre
Hammerain House
Hookstone Avenue
Harrogate
HG2 8ER
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,518    5,391 
2,518    5,391 
Current assets      
Stocks 4 3,000    5,300 
Debtors 5 138,879    122,136 
Cash at bank and in hand 61,034    82,845 
202,913    210,281 
Creditors: amount falling due within one year 6 (121,265)   (152,411)
Net current assets 81,648    57,870 
 
Total assets less current liabilities 84,166    63,261 
Provisions for liabilities 7 (444)   (1,509)
Net assets 83,722    61,752 
 

Capital and reserves
     
Called up share capital 270    270 
Profit and loss account 83,452    61,482 
Shareholder's funds 83,722    61,752 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 01 February 2024 and were signed on its behalf by:


-------------------------------
Stephen Pexton
Director
-------------------------------
Oliver Steven James
Director
2
General Information
SPX Architects Limited is a private company, limited by shares, registered in England and Wales, registration number 10187483, registration address Regal Chambers, 22A Oxford Street, Harrogate, North Yorkshire, HG1 1PU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government COVID related grants received towards revenue expenditure are released to the profit and loss account as the related grant is received.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 6 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 August 2022 22,491    22,491 
Additions 260    260 
Disposals  
At 31 July 2023 22,751    22,751 
Depreciation
At 01 August 2022 17,100    17,100 
Charge for year 3,133    3,133 
On disposals  
At 31 July 2023 20,233    20,233 
Net book values
Closing balance as at 31 July 2023 2,518    2,518 
Opening balance as at 01 August 2022 5,391    5,391 


4.

Stocks

2023
£
  2022
£
Work in Progress 3,000    5,300 
3,000    5,300 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 133,346    116,446 
Other Debtors 5,533    5,690 
138,879    122,136 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 3,488    5,321 
Taxation and Social Security 1,603    3,767 
Other Creditors 116,174    143,323 
121,265    152,411 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 444    1,509 
444    1,509 

3