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REGISTERED NUMBER: 03095031 (England and Wales)








Unaudited Financial Statements

for the Year Ended

31 August 2023

for

Gould Singleton Architects Limited

Gould Singleton Architects Limited (Registered number: 03095031)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Gould Singleton Architects Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: S D Cox
P M Icke





REGISTERED OFFICE: 7 Earls Way
Halesowen
B63 3HR





REGISTERED NUMBER: 03095031 (England and Wales)





ACCOUNTANTS: Nicklin Accountancy Services Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT

Gould Singleton Architects Limited (Registered number: 03095031)

Balance Sheet
31 August 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 20,000 20,000
Debtors 5 203,699 111,220
Cash at bank 626,624 547,821
850,323 679,041
CREDITORS
Amounts falling due within one year 6 552,555 387,535
NET CURRENT ASSETS 297,768 291,506
TOTAL ASSETS LESS CURRENT
LIABILITIES

297,768

291,506

CREDITORS
Amounts falling due after more than one
year

7

17,500

27,500
NET ASSETS 280,268 264,006

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 279,268 263,006
SHAREHOLDERS' FUNDS 280,268 264,006

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2024 and were signed on its behalf by:




P M Icke - Director



S D Cox - Director


Gould Singleton Architects Limited (Registered number: 03095031)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Gould Singleton Architects 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

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

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

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

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Gould Singleton Architects Limited (Registered number: 03095031)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2022
and 31 August 2023 16,412 41,690 58,102
DEPRECIATION
At 1 September 2022
and 31 August 2023 16,412 41,690 58,102
NET BOOK VALUE
At 31 August 2023 - - -
At 31 August 2022 - - -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 200,993 111,066
Other debtors 2,706 154
203,699 111,220

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,674 1,550
Taxation and social security - 27,363
Other creditors 550,881 358,622
552,555 387,535

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 17,500 27,500

8. RELATED PARTY DISCLOSURES

The amount due to directors at 31 August 2023 was £96,000 (2022 £97,000).