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REGISTERED NUMBER: 04961388 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

HUGH BROUGHTON ARCHITECTS LIMITED

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HUGH BROUGHTON ARCHITECTS LIMITED

COMPANY INFORMATION
For The Year Ended 30 November 2023







DIRECTORS: Mr H Broughton
Mr A C B Knight





SECRETARY: Mrs M Broughton





REGISTERED OFFICE: 41 Beavor Lane
London
W6 9BL





REGISTERED NUMBER: 04961388 (England and Wales)





ACCOUNTANTS: BAND Advisory Group Limited
111 Charterhouse Street
London
EC1M 6AW

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

BALANCE SHEET
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 13,500 -
Property, plant and equipment 5 11,165 23,694
24,665 23,694

CURRENT ASSETS
Inventories - 12,878
Debtors 6 640,549 484,120
Cash at bank and in hand 2,028,190 1,921,834
2,668,739 2,418,832
CREDITORS
Amounts falling due within one year 7 288,033 256,513
NET CURRENT ASSETS 2,380,706 2,162,319
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,405,371

2,186,013

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 2,405,361 2,186,003
SHAREHOLDERS' FUNDS 2,405,371 2,186,013

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

BALANCE SHEET - continued
30 November 2023


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 1 November 2024 and were signed on its behalf by:





Mr H Broughton - Director


HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2023


1. STATUTORY INFORMATION

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

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 machinery etc - 25% on a straight line method

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2023


2. ACCOUNTING POLICIES - continued

Going concern
At the year end date there was an ongoing legal dispute against the company. It is unknown at the balance sheet date when this will be resolved. It is not expected to materially effect the company's ability to continue as a going concern.

The directors confirm the company has sufficient working capital to settle any liabilities as they fall due and consider it appropriate to prepare the financial statements on a going concern basis.

Work in progress
Work in progress is valued on the basis of direct costs based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 15,000
At 30 November 2023 15,000
AMORTISATION
Charge for year 1,500
At 30 November 2023 1,500
NET BOOK VALUE
At 30 November 2023 13,500

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2023


5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 December 2022 116,168
Additions 2,705
Disposals (13,086 )
At 30 November 2023 105,787
DEPRECIATION
At 1 December 2022 92,474
Charge for year 14,652
Eliminated on disposal (12,504 )
At 30 November 2023 94,622
NET BOOK VALUE
At 30 November 2023 11,165
At 30 November 2022 23,694

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 483,753 375,606
Amounts recoverable on contract 841 -
Other debtors 27,598 27,598
Prepayments and accrued income 128,357 80,916
640,549 484,120

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 13,782 74,572
Social security and other taxes 23,920 14,014
VAT 36,472 19,307
Other creditors 2,422 1,958
Credit card 1,529 1,525
Directors' current accounts 805 389
Accruals and deferred income 209,103 144,748
288,033 256,513

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2023


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 63,440 63,440
Between one and five years 148,027 211,467
211,467 274,907

9. RELATED PARTY DISCLOSURES

At the year end date the company owed £805 (2022: £388) to one of the directors. This balance is interest free and repayable on demand.