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REGISTERED NUMBER: 07630375 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

P4B Architecture Ltd

P4B Architecture Ltd (Registered number: 07630375)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P4B Architecture Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: J P Cartwright





REGISTERED OFFICE: 15a Memorial Road
Worsley
Manchester
M28 3AQ





REGISTERED NUMBER: 07630375 (England and Wales)





ACCOUNTANTS: EBA
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

P4B Architecture Ltd (Registered number: 07630375)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 49,866 1,283

CURRENT ASSETS
Debtors 5 115,422 69,228
Cash at bank 16,055 37,811
131,477 107,039
CREDITORS
Amounts falling due within one year 6 83,098 31,340
NET CURRENT ASSETS 48,379 75,699
TOTAL ASSETS LESS CURRENT
LIABILITIES

98,245

76,982

CREDITORS
Amounts falling due after more than one
year

7

(17,848

)

(17,778

)

PROVISIONS FOR LIABILITIES (12,481 ) (321 )
NET ASSETS 67,916 58,883

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 67,816 58,783
67,916 58,883

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

P4B Architecture Ltd (Registered number: 07630375)

Balance Sheet - continued
31 December 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 director and authorised for issue on 6 April 2024 and were signed by:





J P Cartwright - Director


P4B Architecture Ltd (Registered number: 07630375)

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

1. STATUTORY INFORMATION

P4B Architecture Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 20% on reducing balance

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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

P4B Architecture Ltd (Registered number: 07630375)

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

2. ACCOUNTING POLICIES - continued

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 5 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 January 2023 4,361
Additions 54,523
At 31 December 2023 58,884
DEPRECIATION
At 1 January 2023 3,078
Charge for year 5,940
At 31 December 2023 9,018
NET BOOK VALUE
At 31 December 2023 49,866
At 31 December 2022 1,283

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£
COST
Additions 10,750
At 31 December 2023 10,750
DEPRECIATION
Charge for year 2,150
At 31 December 2023 2,150
NET BOOK VALUE
At 31 December 2023 8,600

P4B Architecture Ltd (Registered number: 07630375)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Trade debtors 12,132 -
Amounts owed by group undertakings 65,500 65,500
Other debtors 37,790 3,728
115,422 69,228

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Bank loans and overdrafts 7,357 7,357
Hire purchase contracts 1,837 -
Trade creditors 1,050 -
Amounts owed to group undertakings 18,470 476
Taxation and social security 22,238 21,507
Other creditors 32,146 2,000
83,098 31,340

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£ £
Bank loans 10,422 17,778
Hire purchase contracts 7,426 -
17,848 17,778

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£ £
J P Cartwright
Balance outstanding at start of year 3,360 13,649
Amounts advanced 84,131 84,316
Amounts repaid (50,142 ) (94,605 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 37,349 3,360

9. ULTIMATE CONTROLLING PARTY

The company is controlled by the director and members of his family.