2023-05-012024-04-302024-04-30false02913588WATSON BATTY ARCHITECTS 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WATSON BATTY ARCHITECTS LIMITED

Registered Number
02913588
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

WATSON BATTY ARCHITECTS LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

MERRILLS, Richard Paul
SIDDING, Mark
WHITE, Peter David

Registered Address

Shires House Shires Road
Guiseley
Leeds
LS20 8EU

Registered Number

02913588 (England and Wales)
WATSON BATTY ARCHITECTS LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets464,12140,617
64,12140,617
Current assets
Debtors51,258,3581,478,515
Cash at bank and on hand1,420,241923,561
2,678,5992,402,076
Creditors amounts falling due within one year6(661,671)(600,771)
Net current assets (liabilities)2,016,9281,801,305
Total assets less current liabilities2,081,0491,841,922
Net assets2,081,0491,841,922
Capital and reserves
Called up share capital101,000101,000
Share premium99,00099,000
Other reserves100,000100,000
Profit and loss account1,781,0491,541,922
Shareholders' funds2,081,0491,841,922
The financial statements were approved and authorised for issue by the Board of Directors on 24 July 2024, and are signed on its behalf by:
WHITE, Peter David
Director
Registered Company No. 02913588
WATSON BATTY ARCHITECTS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors, shareholders and creditors and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease.
Employee benefits
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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
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.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-3
Fixtures and fittings25-
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of 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.Average number of employees

20242023
Average number of employees during the year3432
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 May 23202,386202,386
At 30 April 24202,386202,386
Amortisation and impairment
At 01 May 23202,386202,386
At 30 April 24202,386202,386
Net book value
At 30 April 24--
At 30 April 23--
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 May 23106,314143,653249,967
Additions48,0992,44250,541
At 30 April 24154,413146,095300,508
Depreciation and impairment
At 01 May 2373,833135,517209,350
Charge for year24,8272,21027,037
At 30 April 2498,660137,727236,387
Net book value
At 30 April 2455,7538,36864,121
At 30 April 2332,4818,13640,617
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables544,198534,632
Amounts owed by group undertakings392,462610,939
Other debtors105,094152,474
Prepayments and accrued income216,604180,470
Total1,258,3581,478,515
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Amounts owed by group undertakings are interest free and repayable on demand. Amounts recoverable on long term contracts, which are included in debtors are stated at the net sales value of the work done after provisions for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments received on account.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables124,34687,061
Taxation and social security368,640324,333
Other creditors16,32815,485
Accrued liabilities and deferred income152,357173,892
Total661,671600,771
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £205,101 (2023 - £186,323). Contributions totalling £115,203 (2023 - £106,742) were payable to the fund at the balance sheet date and are included in creditors.
8.Operating lease commitments
At 30 April 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods: Not later than 1 year £9,056 (2023 - £24,568) Later than 1 year and not later than 5 years £1,320 (2023 - £8,000)
9.Related party transactions
The company has taken advantage of the exemption contained in Section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with entities which are part of the group, since 100% of the voting rights in the company are controlled within the group.
10.Parent-subsidiary relationships
The company is a wholly owned subsidiary of Watson Batty Group Limited, a company registered in England and Wales. Watson Batty Group Limited is under the control of no single person or body. The financial statements of Watson Batty Group Limited are available to the public and may be obtained from The Registrar of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ.