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Registered number: 06329253
Toby Pateman Architect Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Michael Paul Accountants Limited
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Toby Pateman Architect Ltd for the year ended 31 July 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Toby Pateman Architect Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Toby Pateman Architect Ltd , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Toby Pateman Architect Ltd and state those matters that we have agreed to state to the directors of Toby Pateman Architect Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Toby Pateman Architect Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Toby Pateman Architect Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Toby Pateman Architect Ltd . You consider that Toby Pateman Architect Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Toby Pateman Architect Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
11/04/2024
Michael Paul Accountants Limited
A member of the Association of Chartered Certified Accountants
Studio 2, Lamport Manor
Old Road, Lamport
Northampton
Nothamptonshire
NN6 9HF
Page 1
Page 2
Balance Sheet
Registered number: 06329253
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,208 3,083
2,208 3,083
CURRENT ASSETS
Debtors 5 18,218 32,145
Cash at bank and in hand 75,974 62,455
94,192 94,600
Creditors: Amounts Falling Due Within One Year 6 (30,220 ) (34,431 )
NET CURRENT ASSETS (LIABILITIES) 63,972 60,169
TOTAL ASSETS LESS CURRENT LIABILITIES 66,180 63,252
PROVISIONS FOR LIABILITIES
Deferred Taxation (585 ) (586 )
NET ASSETS 65,595 62,666
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 65,495 62,566
SHAREHOLDERS' FUNDS 65,595 62,666
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For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Toby Pateman
Director
11/04/2024
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Toby Pateman Architect Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06329253 . The registered office is 7 The Knoll, Grendon, Northampton, Northamptonshire, NN7 1JG.
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 is reduced for estimated customer returns, rebates and other similar allowances.
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:
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on cost
2.4. 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 2,962 15,444 18,406
As at 31 July 2023 2,962 15,444 18,406
Depreciation
As at 1 August 2022 2,130 13,193 15,323
Provided during the period 125 750 875
As at 31 July 2023 2,255 13,943 16,198
Net Book Value
As at 31 July 2023 707 1,501 2,208
As at 1 August 2022 832 2,251 3,083
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,148 23,796
Other debtors 10,070 8,349
18,218 32,145
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 4,660 1,510
Taxation and social security 25,560 32,921
30,220 34,431
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2022 Amounts advanced Amounts repaid Amounts written off As at 31 July 2023
£ £ £ £ £
Mr Toby Pateman 5,000 8,000 13,000 - -
Mrs Magdalena Patemanova 7,000 - 7,000 - -
The above loan is unsecured and repayable on demand. Interest is charged at the approved rate set by HMRC.
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