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Registered number: 03373274
NSA Architects Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 03373274
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,601 3,858
Investment Properties 5 1,700,000 1,700,000
1,703,601 1,703,858
CURRENT ASSETS
Debtors 6 750,000 750,000
Cash at bank and in hand 6,741 2,551
756,741 752,551
Creditors: Amounts Falling Due Within One Year 7 (330,616 ) (343,899 )
NET CURRENT ASSETS (LIABILITIES) 426,125 408,652
TOTAL ASSETS LESS CURRENT LIABILITIES 2,129,726 2,112,510
Creditors: Amounts Falling Due After More Than One Year 8 (659,153 ) (678,231 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (154,375 ) (154,375 )
NET ASSETS 1,316,198 1,279,904
CAPITAL AND RESERVES
Called up share capital 11 150 150
Fair value reserve 12 983,205 983,205
Profit and Loss Account 332,843 296,549
SHAREHOLDERS' FUNDS 1,316,198 1,279,904
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Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Narinder Assi
Director
29/11/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Fair value reserve Profit and Loss Account Total
£ £ £ £
As at 1 December 2021 150 983,205 273,982 1,257,337
Profit for the year and total comprehensive income - - 22,567 22,567
As at 30 November 2022 and 1 December 2022 150 983,205 296,549 1,279,904
Profit for the year and total comprehensive income - - 36,294 36,294
As at 30 November 2023 150 983,205 332,843 1,316,198
Page 3
Page 4
Notes to the Financial Statements
1. General Information
NSA Architects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03373274 . The registered office is Unit 5, Cervantes House, 5-9 Headstone Road, Harrow, HA1 1PD.The trading address is 2 Sebastian Street, London, EC1V 0HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases

Leasehold 5% reducing balance
Plant & Machinery 25% - 33% reducing balance
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Rental income
Rental income is recognised on a straight line basis over the lease period.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 December 2022 5,144 39,957 45,101
As at 30 November 2023 5,144 39,957 45,101
Depreciation
As at 1 December 2022 1,286 39,957 41,243
Provided during the period 257 - 257
As at 30 November 2023 1,543 39,957 41,500
Net Book Value
As at 30 November 2023 3,601 - 3,601
As at 1 December 2022 3,858 - 3,858
5. Investment Property
2023
£
Fair Value
As at 1 December 2022 and 30 November 2023 1,700,000
6. Debtors
2023 2022
£ £
Due within one year
Amounts owed by group undertakings 750,000 750,600
Other debtors - (600)
750,000 750,000
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 32,934 32,934
Other creditors 264,370 287,559
Taxation and social security 33,312 23,406
330,616 343,899
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 659,153 678,231
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Page 6
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 692,087 711,165
10. Deferred Taxation
Following the enactment of the Finance Act in June 2021, corporation tax rates will increase from April 2023 to between 19% and 25%, depending on the size of the profits. Based on the figures as shown in these accounts, the impact will be to increase the deferred tax provision and charge by £48,750.

2023 2022
£ £
Other timing differences 154,375 154,375
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 150 150
12. Reserves
Fair Value Reserve
£
As at 1 December 2022 983,205
As at 30 November 2023 983,205
13. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is NSA Office Limited . NSA Office Limited was incorporated in England. The ultimate controlling party is Mr Narinder Singh Assi  
14. General Information
NSA Architects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03373274. The registered office is Unit 205, Cervantes House, 5-9 Headstone Road, Harrow, HA1 1PD.The trading address is 2 Sebastian Street, London, EC1V 0HE.
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