IRIS Accounts Production v24.3.0.553 09456717 Board of Directors Board of Directors 1.3.23 29.2.24 29.2.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094567172023-02-28094567172024-02-29094567172023-03-012024-02-29094567172022-02-28094567172022-03-012023-02-28094567172023-02-2809456717ns15:EnglandWales2023-03-012024-02-2909456717ns14:PoundSterling2023-03-012024-02-2909456717ns10:Director12023-03-012024-02-2909456717ns10:Director22023-03-012024-02-2909456717ns10:PrivateLimitedCompanyLtd2023-03-012024-02-2909456717ns10:SmallEntities2023-03-012024-02-2909456717ns10:AuditExemptWithAccountantsReport2023-03-012024-02-2909456717ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-2909456717ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-2909456717ns10:FullAccounts2023-03-012024-02-2909456717ns10:RegisteredOffice2023-03-012024-02-2909456717ns5:CurrentFinancialInstruments2024-02-2909456717ns5:CurrentFinancialInstruments2023-02-2809456717ns5:ShareCapital2024-02-2909456717ns5:ShareCapital2023-02-2809456717ns5:CapitalRedemptionReserve2024-02-2909456717ns5:CapitalRedemptionReserve2023-02-2809456717ns5:RetainedEarningsAccumulatedLosses2024-02-2909456717ns5:RetainedEarningsAccumulatedLosses2023-02-2809456717ns5:FurnitureFittings2023-03-012024-02-2909456717ns5:ComputerEquipment2023-03-012024-02-2909456717ns5:FurnitureFittings2023-02-2809456717ns5:ComputerEquipment2023-02-2809456717ns5:FurnitureFittings2024-02-2909456717ns5:ComputerEquipment2024-02-2909456717ns5:FurnitureFittings2023-02-2809456717ns5:ComputerEquipment2023-02-2809456717ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-02-2909456717ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-28
REGISTERED NUMBER: 09456717 (England and Wales)















E P ARCHITECTS LTD.

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024






E P ARCHITECTS LTD. (REGISTERED NUMBER: 09456717)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

E P ARCHITECTS LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: Mrs S E Godsmark
Mr D J Kemp





REGISTERED OFFICE: King Arthurs Court
Maidstone Road
Charing
Ashford
Kent
TN27 0JS





REGISTERED NUMBER: 09456717 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS

E P ARCHITECTS LTD. (REGISTERED NUMBER: 09456717)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 5,793 6,015

CURRENT ASSETS
Debtors 5 14,266 20,929
Cash at bank and in hand 107,145 51,871
121,411 72,800
CREDITORS
Amounts falling due within one year 6 (41,808 ) (35,007 )
NET CURRENT ASSETS 79,603 37,793
TOTAL ASSETS LESS CURRENT
LIABILITIES

85,396

43,808

CAPITAL AND RESERVES
Called up share capital 12 12
Capital redemption reserve 6 6
Retained earnings 85,378 43,790
SHAREHOLDERS' FUNDS 85,396 43,808

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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.

E P ARCHITECTS LTD. (REGISTERED NUMBER: 09456717)

BALANCE SHEET - continued
29 FEBRUARY 2024


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 17 May 2024 and were signed on its behalf by:




Mr D J Kemp - Director



Mrs S E Godsmark - Director


E P ARCHITECTS LTD. (REGISTERED NUMBER: 09456717)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. STATUTORY INFORMATION

E P Architects Ltd. 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.
Fixture & Fittings - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current 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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 5 ) .

E P ARCHITECTS LTD. (REGISTERED NUMBER: 09456717)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

4. TANGIBLE FIXED ASSETS
Fixture & Computer
Fittings equipment Totals
£    £    £   
COST
At 1 March 2023 4,059 14,511 18,570
Additions 630 2,163 2,793
Disposals - (633 ) (633 )
At 29 February 2024 4,689 16,041 20,730
DEPRECIATION
At 1 March 2023 1,015 11,540 12,555
Charge for year 919 1,815 2,734
Eliminated on disposal - (352 ) (352 )
At 29 February 2024 1,934 13,003 14,937
NET BOOK VALUE
At 29 February 2024 2,755 3,038 5,793
At 28 February 2023 3,044 2,971 6,015

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,337 17,664
Prepayments and accrued income 7,929 3,265
14,266 20,929

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 770 4,326
Trade creditors 646 1,239
Corporation Tax 22,911 22,877
Social security and other taxes 2,183 -
VAT 6,627 4,521
Sundry creditors 6,565 -
Directors' current accounts 186 284
Accruals and deferred income 1,920 1,760
41,808 35,007

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
E P ARCHITECTS LTD.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E P Architects Ltd. for the year ended 29 February 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of E P Architects Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of E P Architects Ltd. and state those matters that we have agreed to state to the Board of Directors of E P Architects Ltd., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that E P Architects Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of E P Architects Ltd.. You consider that E P Architects Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of E P Architects Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS


17 May 2024