Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-292true2023-03-01falseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09719177 2023-03-01 2024-02-29 09719177 2022-03-01 2023-02-28 09719177 2024-02-29 09719177 2023-02-28 09719177 c:Director1 2023-03-01 2024-02-29 09719177 c:RegisteredOffice 2023-03-01 2024-02-29 09719177 d:OfficeEquipment 2023-03-01 2024-02-29 09719177 d:OfficeEquipment 2024-02-29 09719177 d:OfficeEquipment 2023-02-28 09719177 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 09719177 d:ComputerEquipment 2023-03-01 2024-02-29 09719177 d:ComputerEquipment 2024-02-29 09719177 d:ComputerEquipment 2023-02-28 09719177 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 09719177 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 09719177 d:CurrentFinancialInstruments 2024-02-29 09719177 d:CurrentFinancialInstruments 2023-02-28 09719177 d:Non-currentFinancialInstruments 2024-02-29 09719177 d:Non-currentFinancialInstruments 2023-02-28 09719177 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 09719177 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 09719177 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 09719177 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 09719177 d:ShareCapital 2024-02-29 09719177 d:ShareCapital 2023-02-28 09719177 d:RetainedEarningsAccumulatedLosses 2024-02-29 09719177 d:RetainedEarningsAccumulatedLosses 2023-02-28 09719177 c:FRS102 2023-03-01 2024-02-29 09719177 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 09719177 c:FullAccounts 2023-03-01 2024-02-29 09719177 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 09719177 2 2023-03-01 2024-02-29 09719177 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure
Company registration number: 09719177







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
29 FEBRUARY 2024


TORNER ARCHITECTS LIMITED






































img63f0.png                        

 


TORNER ARCHITECTS LIMITED
 


 
COMPANY INFORMATION


Director
Enric Torner Mondragon 




Registered number
09719177



Registered office
Unit Bk. 119 Brickfields
37 Cremer St

Hoxton

London

E2 8HD




Trading Address
Unit Bk. 119 Brickfields
37 Cremer St

Hoxton

London

E2 8HD






Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


TORNER ARCHITECTS LIMITED
REGISTERED NUMBER:09719177



STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,001
3,103

  
2,001
3,103

Current assets
  

Debtors: amounts falling due within one year
 5 
32,717
29,048

Cash at bank and in hand
  
28,336
20,955

  
61,053
50,003

Creditors: amounts falling due within one year
 6 
(45,187)
(30,967)

Net current assets
  
 
 
15,866
 
 
19,036

Total assets less current liabilities
  
17,867
22,139

Creditors: amounts falling due after more than one year
 7 
(8,378)
(14,895)

  

Net assets
  
9,489
7,244


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
9,389
7,144

  
9,489
7,244

Page 1

 


TORNER ARCHITECTS LIMITED
REGISTERED NUMBER:09719177


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Enric Torner Mondragon
Director

Date: 27 November 2024

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 


TORNER ARCHITECTS LIMITED
 


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

1.


General information

Torner Architects Limited is a private company, limited by shares, domiciled in England and Wales, registration number 09719177. The registered office and trading address is stated on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


TORNER ARCHITECTS LIMITED
 


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

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
straight line
Computer equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 


TORNER ARCHITECTS LIMITED
 


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

4.


Tangible fixed assets







Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 March 2023
6,765
12,646
19,411



At 29 February 2024

6,765
12,646
19,411



Depreciation


At 1 March 2023
6,438
9,870
16,308


Charge for the year on owned assets
327
775
1,102



At 29 February 2024

6,765
10,645
17,410



Net book value



At 29 February 2024
-
2,001
2,001



At 28 February 2023
327
2,776
3,103


5.


Debtors

2024
2023
£
£


Trade debtors
23,700
14,160

Other debtors
3,662
7,760

Prepayments and accrued income
5,355
7,128

32,717
29,048


Page 5

 


TORNER ARCHITECTS LIMITED
 


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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
6,517
6,356

Trade creditors
7,299
12,087

Corporation tax
4,851
-

Other taxation and social security
11,906
7,820

Other creditors
11,614
1,634

Accruals and deferred income
3,000
3,070

45,187
30,967



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
8,378
14,895

8,378
14,895


Page 6