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REGISTERED NUMBER: 06088864 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2023

FOR

A4 ARCHITECTURE UK LIMITED

A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A4 ARCHITECTURE UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: Mr K J Sinfield





REGISTERED OFFICE: Station House
Rye Station
Rye
East Sussex
TN31 7AB





REGISTERED NUMBER: 06088864 (England and Wales)





ACCOUNTANTS: Honey Barrett Limited
Chartered Accountants
Pharmacy Chambers
High Street
Wadhurst
East Sussex
TN5 6AP

A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 3,483 256
Investments 7 111,334 110,457
114,817 110,713

CURRENT ASSETS
Debtors 8 211,578 123,242
Cash at bank 2,040 10,000
213,618 133,242
CREDITORS
Amounts falling due within one year 9 154,017 92,490
NET CURRENT ASSETS 59,601 40,752
TOTAL ASSETS LESS CURRENT
LIABILITIES

174,418

151,465

CREDITORS
Amounts falling due after more than
one year

10

(36,343

)

(25,830

)

PROVISIONS FOR LIABILITIES 12 - (49 )
NET ASSETS 138,075 125,586

CAPITAL AND RESERVES
Called up share capital 13 100 100
Non-distributable reserve 14 (19,282 ) -
Retained earnings 157,257 125,486
SHAREHOLDERS' FUNDS 138,075 125,586

A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

BALANCE SHEET - continued
31 OCTOBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 April 2024 and were signed by:





Mr K J Sinfield - Director


A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

A4 Architecture UK 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

This has now been fully amortised.

Intangible assets
Intangible assets are shown at fair value, where possible.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Office equipment - 33% on cost

All fixed assets are initially recorded at cost.

A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


3. ACCOUNTING POLICIES - continued

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.


A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 October 2023 67,000
AMORTISATION
At 1 November 2022
and 31 October 2023 67,000
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 -

6. TANGIBLE FIXED ASSETS
Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 November 2022 3,457 9,032 12,489
Additions 1,150 3,473 4,623
At 31 October 2023 4,607 12,505 17,112
DEPRECIATION
At 1 November 2022 3,373 8,860 12,233
Charge for year 309 1,087 1,396
At 31 October 2023 3,682 9,947 13,629
NET BOOK VALUE
At 31 October 2023 925 2,558 3,483
At 31 October 2022 84 172 256

A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


7. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 November 2022 110,457
Additions 26,587
Revaluations (25,710 )
At 31 October 2023 111,334
NET BOOK VALUE
At 31 October 2023 111,334
At 31 October 2022 110,457

Cost or valuation at 31 October 2023 is represented by:

Other
investments
£   
Valuation in 2023 111,334

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 96,083 50,707
Amounts receivable on contracts 26,465 17,866
Other debtors 329 -
Director's current account 65,822 41,243
Tax recoverable 15,815 13,426
Deferred tax asset 5,556 -
Prepayments and accrued income 1,508 -
211,578 123,242

A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 24,265 20,257
Other loans 19,444 -
Trade creditors 8,736 5,779
Corporation tax 17,184 28,238
PAYE and social security 7,046 1,023
VAT 42,745 14,295
Other creditors 13,927 10,960
Accruals and deferred income 20,670 11,938
154,017 92,490

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 5,830 15,830
Other loans - 1-2 years 10,000 -
Other loans - 2-5 years 10,513 -
36,343 25,830

11. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 8,000 8,000
Between one and five years 15,333 23,333
23,333 31,333

12. PROVISIONS FOR LIABILITIES
2022
£   
Deferred tax
Accelerated capital allowances 49

A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


12. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 November 2022 49
Provided during year (5,605 )
Balance at 31 October 2023 (5,556 )

13. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

14. RESERVES
Non-distributable
reserve
£   
Transfer (19,282 )

At 31 October 2023 (19,282 )

15. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2023 and 31 October 2022:

2023 2022
£    £   
Mr K J Sinfield
Balance outstanding at start of year 41,244 39,500
Amounts advanced 88,045 91,542
Amounts repaid (63,467 ) (89,798 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 65,822 41,244

A4 ARCHITECTURE UK LIMITED (REGISTERED NUMBER: 06088864)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


15. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

During the year, interest of £1,060 (2022: £1,191) was charged on the overdrawn director's current account, interest was charged at official rate of 2%.