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REGISTERED NUMBER: 12702228 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 June 2023

for

JAMES PATTERSON ARCHITECTS LTD

JAMES PATTERSON ARCHITECTS LTD (REGISTERED NUMBER: 12702228)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAMES PATTERSON ARCHITECTS LTD

Company Information
for the Year Ended 30 June 2023







DIRECTOR: J M Patterson





REGISTERED OFFICE: 100 Church Street
Brighton
East Sussex
BN1 1UJ





REGISTERED NUMBER: 12702228 (England and Wales)





ACCOUNTANTS: Paddenburg & Co Limited
100 Church Street
Brighton
East Sussex
BN1 1UJ

JAMES PATTERSON ARCHITECTS LTD (REGISTERED NUMBER: 12702228)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,195 4,095

CURRENT ASSETS
Debtors 5 1,561 17,940
Cash at bank 1,199 731
2,760 18,671
CREDITORS
Amounts falling due within one year 6 5,623 21,904
NET CURRENT LIABILITIES (2,863 ) (3,233 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,332

862

PROVISIONS FOR LIABILITIES 7 797 778
NET ASSETS 535 84

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 434 (17 )
SHAREHOLDERS' FUNDS 535 84

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

JAMES PATTERSON ARCHITECTS LTD (REGISTERED NUMBER: 12702228)

Balance Sheet - continued
30 June 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 7 February 2024 and were signed by:





J M Patterson - Director


JAMES PATTERSON ARCHITECTS LTD (REGISTERED NUMBER: 12702228)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

James Patterson Architects 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.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% 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
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 3 (2022 - 4 ) .

JAMES PATTERSON ARCHITECTS LTD (REGISTERED NUMBER: 12702228)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 July 2022 240 5,418 5,658
Additions 133 1,290 1,423
At 30 June 2023 373 6,708 7,081
DEPRECIATION
At 1 July 2022 20 1,543 1,563
Charge for year 83 1,240 1,323
At 30 June 2023 103 2,783 2,886
NET BOOK VALUE
At 30 June 2023 270 3,925 4,195
At 30 June 2022 220 3,875 4,095

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 840 17,940
Directors' loan accounts 721 -
1,561 17,940

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 1,897 3,465
Social security and other taxes 518 2,371
VAT 3,069 7,936
Pensions payable 139 348
Directors' loan accounts - 7,784
5,623 21,904

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 797 778

JAMES PATTERSON ARCHITECTS LTD (REGISTERED NUMBER: 12702228)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2022 778
Accelerated capital allowances 19
Balance at 30 June 2023 797

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J M Patterson.