2023-09-012024-08-312024-08-31false03831754Wastell & Porter Architects 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Wastell & Porter Architects Limited

Registered Number
03831754
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

Wastell & Porter Architects Limited
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Porter, James Richard
Porter, Miranda
Scott, Mark

Company Secretary

PORTER, James Richard

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

03831754 (England and Wales)
Wastell & Porter Architects Limited
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets312,117
12,117
Current assets
Debtors414,01245,815
Cash at bank and on hand17,07185,434
31,083131,249
Creditors amounts falling due within one year5(30,859)(133,146)
Net current assets (liabilities)224(1,897)
Total assets less current liabilities225220
Provisions for liabilities-(22)
Net assets225198
Capital and reserves
Called up share capital222222
Profit and loss account3(24)
Shareholders' funds225198
The financial statements were approved and authorised for issue by the Board of Directors on 20 September 2024, and are signed on its behalf by:
Porter, James Richard
Director
Scott, Mark
Director

Registered Company No. 03831754
Wastell & Porter Architects Limited
Notes to the Financial Statements
for the year ended 31 August 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The directors decided to cease trading from the balance sheet date and therefore, the company did not adopt the going concern basis of accounting in preparing its 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 from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings4
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2327,161
Additions1,000
Disposals(3,000)
At 31 August 2425,161
Depreciation and impairment
At 01 September 2325,045
Charge for year115
At 31 August 2425,160
Net book value
At 31 August 241
At 31 August 232,117
4.Debtors: amounts due within one year

2024

2023

££
Other debtors14,01215,229
Prepayments and accrued income-30,586
Total14,01245,815
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, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-64,563
Bank borrowings and overdrafts43-
Taxation and social security1,74234,363
Other creditors26,42331,570
Accrued liabilities and deferred income2,6512,650
Total30,859133,146
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.
6.Events after reporting date
The company will be dissolved in the post balance sheet period.
7.Related party transactions
At the balance sheet date the company was owed £7,928 (2023 : £3,939) by the directors which is an interest free loan with no fixed date for repayment.