Caseware UK (AP4) 2022.0.179 2022.0.179 2022-07-01falsethe provision of architectural design services andsolutions on construction projects.11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11440402 2022-07-01 2023-06-30 11440402 2021-07-01 2022-06-30 11440402 2023-06-30 11440402 2022-06-30 11440402 c:Director1 2022-07-01 2023-06-30 11440402 c:RegisteredOffice 2022-07-01 2023-06-30 11440402 d:OfficeEquipment 2022-07-01 2023-06-30 11440402 d:OfficeEquipment 2023-06-30 11440402 d:OfficeEquipment 2022-06-30 11440402 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 11440402 d:CurrentFinancialInstruments 2023-06-30 11440402 d:CurrentFinancialInstruments 2022-06-30 11440402 d:Non-currentFinancialInstruments 2023-06-30 11440402 d:Non-currentFinancialInstruments 2022-06-30 11440402 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 11440402 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 11440402 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 11440402 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 11440402 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-06-30 11440402 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-06-30 11440402 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-06-30 11440402 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-06-30 11440402 d:ShareCapital 2023-06-30 11440402 d:ShareCapital 2022-06-30 11440402 d:RetainedEarningsAccumulatedLosses 2023-06-30 11440402 d:RetainedEarningsAccumulatedLosses 2022-06-30 11440402 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-06-30 11440402 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-06-30 11440402 c:OrdinaryShareClass1 2022-07-01 2023-06-30 11440402 c:OrdinaryShareClass1 2023-06-30 11440402 c:OrdinaryShareClass1 2022-06-30 11440402 c:OrdinaryShareClass2 2022-07-01 2023-06-30 11440402 c:OrdinaryShareClass2 2023-06-30 11440402 c:OrdinaryShareClass2 2022-06-30 11440402 c:OrdinaryShareClass3 2022-07-01 2023-06-30 11440402 c:OrdinaryShareClass3 2023-06-30 11440402 c:OrdinaryShareClass3 2022-06-30 11440402 c:OrdinaryShareClass4 2022-07-01 2023-06-30 11440402 c:OrdinaryShareClass4 2023-06-30 11440402 c:OrdinaryShareClass4 2022-06-30 11440402 c:FRS102 2022-07-01 2023-06-30 11440402 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 11440402 c:FullAccounts 2022-07-01 2023-06-30 11440402 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11440402

















Boyes Architectural Design Ltd
Financial Statements
Information For Filing With The Registrar
For The Year Ended 30 June 2023

 
Boyes Architectural Design Ltd
 
 
Company Information


Director
Brandon Boyes 




Registered number
11440402



Registered office
Dial House Room 8
Govett Avenue

Shepperton

TW17 8AG





 
Boyes Architectural Design Ltd
 

Contents



Page
Statement of Financial Position
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 7


 
Boyes Architectural Design Ltd
 

Statement of Financial Position
As at 30 June 2023

2023
2023
2022
2022
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
1,899
2,037

  
1,899
2,037

Current assets
  

Debtors: amounts falling due within one year
 5 
9,091
19,800

Cash at bank and in hand
 6 
61,846
64,832

  
70,937
84,632

Creditors: amounts falling due within one year
 7 
(18,146)
(25,545)

Net current assets
  
 
 
52,791
 
 
59,087

Total assets less current liabilities
  
54,690
61,124

Creditors: amounts falling due after more than one year
 8 
(6,900)
(10,500)

  

Net assets
  
47,790
50,624

Page 1

 
Boyes Architectural Design Ltd
Registered number:11440402
    
Statement of Financial Position (continued)
As at 30 June 2023

2023
2023
2022
2022
Note
£
£
£
£

Capital and reserves
  

Called up share capital 
 11 
100
100

Profit and loss account
  
47,690
50,524

  
47,790
50,624


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 income and retained earnings 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 by: 




Brandon Boyes
Director

Date: 20 March 2024

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

Page 2

 
Boyes Architectural Design Ltd
 
 
Notes To The Financial Statements
For The Year Ended 30 June 2023

1.


General information

Boyes Architectural Design Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 11440402.  The registered office and business address is Dial House Room 8, Govett Avenue Shepperton TW17 8AG.

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
Boyes Architectural Design Ltd
 
 
Notes To The Financial Statements
For The Year Ended 30 June 2023

2.Accounting policies (continued)

 
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:

Office equipment
-
over four years

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.

 
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

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of
Page 4

 
Boyes Architectural Design Ltd
 
 
Notes To The Financial Statements
For The Year Ended 30 June 2023

2.Accounting policies (continued)


2.11
Financial instruments (continued)

financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.12

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 1 (2022 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 July 2022
3,230


Additions
701



At 30 June 2023

3,931



Depreciation


At 1 July 2022
1,192


Charge for the year on owned assets
840



At 30 June 2023

2,032



Net book value



At 30 June 2023
1,899



At 30 June 2022
2,037

Page 5

 
Boyes Architectural Design Ltd
 
 
Notes To The Financial Statements
For The Year Ended 30 June 2023

5.


Debtors

2023
2022
£
£


Trade debtors
4,220
13,670

Other debtors
3,230
3,230

Prepayments and accrued income
1,641
2,900

9,091
19,800



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
61,846
64,832



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
3,600
3,600

Trade creditors
2,363
1,685

Corporation tax
7,499
14,605

Other taxation and social security
2,583
3,350

Other creditors
1,241
1,445

Accruals and deferred income
860
860

18,146
25,545



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
6,900
10,500


Page 6

 
Boyes Architectural Design Ltd
 
 
Notes To The Financial Statements
For The Year Ended 30 June 2023

9.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
3,600
3,600

Amounts falling due 1-2 years

Bank loans
3,600
3,600

Amounts falling due 2-5 years

Bank loans
3,300
6,900


10,500
14,100



10.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
61,846
64,832




11.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



97 (2022 - 97) Ordinary shares shares of £1.00 each
97
97
1 (2022 - 1) 'A' ordinary shares share of £1.00
1
1
1 (2022 - 1) 'B' ordinary shares share of £1.00
1
1
1 (2022 - 1) 'C' ordinary shares share of £1.00
1
1

100

100


 
Page 7