Company registration number 11068365 (England and Wales)
PEREGRINE BRYANT ARCHITECTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
PAGES FOR FILING WITH REGISTRAR
PEREGRINE BRYANT ARCHITECTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
2
14,970
17,024
Current assets
Debtors
458,403
317,794
Cash at bank and in hand
260,603
161,763
719,006
479,557
Creditors: amounts falling due within one year
(218,086)
(115,209)
Net current assets
500,920
364,348
Total assets less current liabilities
515,890
381,372
Provisions for liabilities
(28,844)
(3,844)
Deferred income
(10,000)
-
0
Net assets
477,046
377,528
Capital and reserves
Called up share capital
3
102
102
Share premium account
3
40
Profit and loss reserves
476,941
377,386
Total equity
477,046
377,528
PEREGRINE BRYANT ARCHITECTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2024
31 March 2024
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 29 October 2024 and are signed on its behalf by:
P D Chatham
Director
Company Registration No. 11068365
PEREGRINE BRYANT ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
Company information

Peregrine Bryant 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.

Accounting Policies
Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and Value Added Tax. It is recognised by reference to the stage of completion and when it is probable that the income will be received, and the amount can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

 

Plant and equipment
25% on reducing balance
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.

PEREGRINE BRYANT ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -
2
Tangible fixed assets
Total
£
Cost
At 1 April 2023
45,140
Additions
4,990
Disposals
(2,162)
At 31 March 2024
47,968
Depreciation and impairment
At 1 April 2023
28,116
Depreciation charged in the year
5,423
Eliminated in respect of disposals
(541)
At 31 March 2024
32,998
Carrying amount
At 31 March 2024
14,970
At 31 March 2023
17,024
3
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 1p each
10,000
10,000
100
100
2024
2023
2024
2023
Preference share capital
Number
Number
£
£
Issued and fully paid
Redeemable preference shares of £1 each
2
2
2
2
Preference shares classified as equity
2
2
Total equity share capital
102
102
PEREGRINE BRYANT ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
4
Contingent liabilities

As part of the acquisition of the company's ordinary share capital by The Peregrine Bryant Architects Employee Ownership Trust 2018 the company has guaranteed debts due to the former shareholders who are directors of the company. The maximum amount payable under the terms of the guarantee is

£988,057.

 

5
Related party transactions

During the year ended 31 March 2019 The Peregrine Bryant Architects Employee Ownership Trust 2018 acquired the entire ordinary share capital of the company becoming the ultimate controlling party.

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