2022-05-012023-04-302023-04-30false10927519CRESCENT ARCHITECTS 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CRESCENT ARCHITECTS LIMITED

Registered Number
10927519
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

CRESCENT ARCHITECTS LIMITED
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

FOWLER, Suzanne

Registered Address

3 & 4 Park Court Riccall Road
Escrick
York
YO19 6ED

Registered Number

10927519 (England and Wales)
CRESCENT ARCHITECTS LIMITED
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,7023,372
2,7023,372
Current assets
Debtors1,6592,167
Cash at bank and on hand9,56919,202
11,22821,369
Creditors amounts falling due within one year4(6,939)(9,047)
Net current assets (liabilities)4,28912,322
Total assets less current liabilities6,99115,694
Creditors amounts falling due after one year5(6,358)(8,703)
Provisions for liabilities6(513)(641)
Net assets1206,350
Capital and reserves
Called up share capital2020
Profit and loss account1006,330
Shareholders' funds1206,350
The financial statements were approved and authorised for issue by the Director on 20 February 2024, and are signed on its behalf by:
FOWLER, Suzanne
Director
Registered Company No. 10927519
CRESCENT ARCHITECTS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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 policy
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered stated. The company is not registered for VAT. Income is recognised when the service has been delivered to customers and where it is virtually certain that payment will be received.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 May 227,0327,032
Additions230230
At 30 April 237,2627,262
Depreciation and impairment
At 01 May 223,6603,660
Charge for year900900
At 30 April 234,5604,560
Net book value
At 30 April 232,7022,702
At 30 April 223,3723,372
4.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts2,3432,228
Taxation and social security3,0384,028
Other creditors821,351
Accrued liabilities and deferred income1,4761,440
Total6,9399,047
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts6,3588,703
Total6,3588,703
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)513641
Total513641
7.Related party transactions
At the balance sheet date, the company owed £82 (2022 - £1,351) to key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.