Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-31false612022-06-01Architectural activitiesfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13409271 2022-06-01 2023-05-31 13409271 2021-05-19 2022-05-31 13409271 2023-05-31 13409271 2022-05-31 13409271 c:Director1 2022-06-01 2023-05-31 13409271 d:FurnitureFittings 2022-06-01 2023-05-31 13409271 d:OfficeEquipment 2022-06-01 2023-05-31 13409271 d:OfficeEquipment 2023-05-31 13409271 d:OfficeEquipment 2022-05-31 13409271 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 13409271 d:ComputerEquipment 2022-06-01 2023-05-31 13409271 d:ComputerEquipment 2023-05-31 13409271 d:ComputerEquipment 2022-05-31 13409271 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 13409271 d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 13409271 d:CurrentFinancialInstruments 2023-05-31 13409271 d:CurrentFinancialInstruments 2022-05-31 13409271 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 13409271 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 13409271 d:ShareCapital 2023-05-31 13409271 d:ShareCapital 2022-05-31 13409271 d:RetainedEarningsAccumulatedLosses 2023-05-31 13409271 d:RetainedEarningsAccumulatedLosses 2022-05-31 13409271 c:OrdinaryShareClass1 2022-06-01 2023-05-31 13409271 c:OrdinaryShareClass1 2023-05-31 13409271 c:OrdinaryShareClass1 2022-05-31 13409271 c:FRS102 2022-06-01 2023-05-31 13409271 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 13409271 c:FullAccounts 2022-06-01 2023-05-31 13409271 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 13409271 2 2022-06-01 2023-05-31 13409271 e:PoundSterling 2022-06-01 2023-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13409271









A IS FOR ARCHITECTURE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2023

 
A IS FOR ARCHITECTURE LIMITED
REGISTERED NUMBER: 13409271

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
21,187
9,225

  
21,187
9,225

Current assets
  

Debtors: amounts falling due within one year
 5 
768,383
110,625

Cash at bank and in hand
 6 
524,532
104,958

  
1,292,915
215,583

Creditors: amounts falling due within one year
 7 
(328,571)
(75,428)

Net current assets
  
 
 
964,344
 
 
140,155

Total assets less current liabilities
  
985,531
149,380

  

Net assets
  
985,531
149,380


Capital and reserves
  

Called up share capital 
 8 
10
10

Profit and loss account
  
985,521
149,370

  
985,531
149,380


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 March 2024.



Page 1

 
A IS FOR ARCHITECTURE LIMITED
REGISTERED NUMBER: 13409271
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2023


D Lobo Antunes
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
A IS FOR ARCHITECTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

A Is  For Architecture Limited 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

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

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

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
A IS FOR ARCHITECTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
on cost
Office equipment
-
25%
on cost
Computer equipment
-
25%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
A IS FOR ARCHITECTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

2.Accounting policies (continued)

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2022 - 1).

Page 5

 
A IS FOR ARCHITECTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 June 2022
7,146
3,152
10,298


Additions
16,390
-
16,390



At 31 May 2023

23,536
3,152
26,688



Depreciation


At 1 June 2022
351
722
1,073


Charge for the year on owned assets
3,640
788
4,428



At 31 May 2023

3,991
1,510
5,501



Net book value



At 31 May 2023
19,545
1,642
21,187



At 31 May 2022
6,795
2,430
9,225


5.


Debtors

2023
2022
£
£


Trade debtors
502,966
12,000

Prepayments and accrued income
265,417
98,625

768,383
110,625



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
524,532
104,958

524,532
104,958


Page 6

 
A IS FOR ARCHITECTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
225,837
35,501

Other taxation and social security
52,874
26,904

Other creditors
43,972
9,410

Accruals and deferred income
5,888
3,613

328,571
75,428



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £0.10 each
10
10


 
Page 7