1 July 2022 v2024.6.1 limited_company_frs_102_section_1a_v1_1_1 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP20251622022-07-012023-06-3020251622023-06-3020251622022-06-302025162core:WithinOneYear2023-06-302025162core:WithinOneYear2022-06-302025162core:ShareCapital2023-06-302025162core:ShareCapital2022-06-302025162core:RetainedEarningsAccumulatedLosses2023-06-302025162core:RetainedEarningsAccumulatedLosses2022-06-302025162bus:Director12022-07-012023-06-302025162bus:RegisteredOffice2022-07-012023-06-302025162core:FurnitureFittings2022-07-012023-06-302025162core:OfficeEquipment2022-07-012023-06-3020251622021-07-012022-06-302025162core:PlantMachinery2023-06-302025162core:PlantMachinery2022-07-012025162core:PlantMachinery2022-07-012023-06-302025162core:PlantMachinery2022-06-302025162core:AfterOneYear2023-06-302025162core:AfterOneYear2022-06-30202516212022-07-012023-06-302025162countries:EnglandWales2022-07-012023-06-302025162bus:AuditExempt-NoAccountantsReport2022-07-012023-06-302025162bus:PrivateLimitedCompanyLtd2022-07-012023-06-302025162bus:SmallEntities2022-07-012023-06-302025162bus:FullAccounts2022-07-012023-06-302025162bus:CompanySecretary12022-07-012023-06-30
Company registration number:
2025162
Brewer Smith and Brewer Architects Ltd
Unaudited Filleted Financial Statements for the year ended
30 June 2023
Brewer Smith and Brewer Architects Ltd
Statement of Financial Position
30 June 2023
20232022
Note££
Fixed assets    
Tangible assets 5 -  
385
 
Current assets    
Debtors 6
376,640
 
376,697
 
Cash at bank and in hand
552
 
887
 
377,192
 
377,584
 
Creditors: amounts falling due within one year 7
(140,246
)
(132,798
)
Net current assets
236,946
 
244,786
 
Total assets less current liabilities 236,946   245,171  
Capital and reserves    
Called up share capital
30,000
 
30,000
 
Profit and loss account
206,946
 
215,171
 
Shareholders funds
236,946
 
245,171
 
For the year ending
30 June 2023
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
7 March 2024
, and are signed on behalf of the board by:
Mr John Mills
Director
Company registration number:
2025162
Brewer Smith and Brewer Architects Ltd
Notes to the Financial Statements
Year ended
30 June 2023

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Hoppingwood Farm
,
Robin Hood Way
,
London
,
SW20 0AB
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
15% straight line
Office equipment
15% straight line

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
3
(2022:
3.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 July 2022
and
30 June 2023
77,993
 
Depreciation  
At
1 July 2022
77,608
 
Charge
385
 
At
30 June 2023
77,993
 
Carrying amount  
At
30 June 2023
-  
At 30 June 2022
385
 

6 Debtors

20232022
££
Trade debtors
54,950
 
54,950
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
74,500
 
74,500
 
Other debtors
247,190
 
247,247
 
376,640
 
376,697
 
The debtors above include the following amounts falling due after more than one year:
20232022
££
Other debtors
74,500
 
74,500
 

7 Creditors: amounts falling due within one year

20232022
££
Trade creditors
88
 
81
 
Amounts owed to group undertakings and undertakings in which the company has a participating interest
61,550
 
61,550
 
Other creditors
78,608
 
71,167
 
140,246
 
132,798
 

8 Controlling party

The ultimate parent of the company is Waterlane Properties Limited, a company incorporated in England and Wales.