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REGISTERED NUMBER: 12326376 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

PMR ARCHITECTS LTD
TRADING AS
PMR ARCHITECTURE

PMR ARCHITECTS LTD (REGISTERED NUMBER: 12326376)
TRADING AS PMR ARCHITECTURE

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PMR ARCHITECTS LTD
TRADING AS PMR ARCHITECTURE

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mr J P Collar
Mr A Harrison
Mr P Rose



REGISTERED OFFICE: Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



REGISTERED NUMBER: 12326376 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: Lloyds Bank
Butler Place
1 Legg Street
Chelmsford
Essex
CM1 1JS

PMR ARCHITECTS LTD (REGISTERED NUMBER: 12326376)
TRADING AS PMR ARCHITECTURE

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,749 7,924

CURRENT ASSETS
Debtors 5 75,818 42,173
Cash at bank 116,306 85,974
192,124 128,147
CREDITORS
Amounts falling due within one year 6 96,944 84,971
NET CURRENT ASSETS 95,180 43,176
TOTAL ASSETS LESS CURRENT LIABILITIES 101,929 51,100

CREDITORS
Amounts falling due after more than one
year

7

(13,447

)

-

PROVISIONS FOR LIABILITIES (1,282 ) -
NET ASSETS 87,200 51,100

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 87,100 51,000
SHAREHOLDERS' FUNDS 87,200 51,100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

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

PMR ARCHITECTS LTD (REGISTERED NUMBER: 12326376)
TRADING AS PMR ARCHITECTURE

BALANCE SHEET - continued
30 APRIL 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 September 2024 and were signed on its behalf by:




Mr J P Collar - Director Mr P Rose - Director




Mr A Harrison - Director


PMR ARCHITECTS LTD (REGISTERED NUMBER: 12326376)
TRADING AS PMR ARCHITECTURE

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

PMR 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.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

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

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 7 (2023 - 7 ) .

PMR ARCHITECTS LTD (REGISTERED NUMBER: 12326376)
TRADING AS PMR ARCHITECTURE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023 1,373 14,890 16,263
Additions - 3,565 3,565
At 30 April 2024 1,373 18,455 19,828
DEPRECIATION
At 1 May 2023 528 7,811 8,339
Charge for year 127 4,613 4,740
At 30 April 2024 655 12,424 13,079
NET BOOK VALUE
At 30 April 2024 718 6,031 6,749
At 30 April 2023 845 7,079 7,924

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 69,807 38,880
Amounts owed by associates - 533
Other debtors - 100
Directors' current accounts 2,050 -
Prepayments 3,961 2,660
75,818 42,173

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 7,776 29,000
Tax 43,027 26,748
Social security and other taxes 3,081 1,165
VAT 38,803 27,771
Directors' current accounts 2,499 -
Accrued expenses 1,758 287
96,944 84,971

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 2-5 years 13,447 -

PMR ARCHITECTS LTD (REGISTERED NUMBER: 12326376)
TRADING AS PMR ARCHITECTURE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mr J P Collar
Balance outstanding at start of year - -
Amounts advanced 2,050 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,050 -

Mr P Rose
Balance outstanding at start of year - -
Amounts advanced 50 -
Amounts repaid (2,549 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,499 ) -

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £92,807 were paid to the directors .

During the year a further £1,375 of dividends were paid out to shareholders who were not Directors of the company.