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COMPANY REGISTRATION NUMBER: 3331094
NOMA Architects Limited
Filleted Unaudited Financial Statements
30 April 2024
NOMA Architects Limited
Statement of Financial Position
30 April 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
5
7,708
12,417
Investments
6
20,000
-------
--------
7,708
32,417
Current assets
Debtors
7
211,008
291,018
Cash at bank and in hand
30,599
35,014
---------
---------
241,607
326,032
Creditors: amounts falling due within one year
8
194,026
251,808
---------
---------
Net current assets
47,581
74,224
--------
---------
Total assets less current liabilities
55,289
106,641
Provisions
Taxation including deferred tax
2,043
3,038
--------
---------
Net assets
53,246
103,603
--------
---------
Capital and reserves
Called up share capital
200
200
Profit and loss account
53,046
103,403
--------
---------
Shareholders funds
53,246
103,603
--------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- 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 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
NOMA Architects Limited
Statement of Financial Position (continued)
30 April 2024
These financial statements were approved by the board of directors and authorised for issue on 16 January 2025 , and are signed on behalf of the board by:
S.J. Davis
Director
Company registration number: 3331094
NOMA Architects Limited
Notes to the Financial Statements
Year ended 30 April 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 14 Guinea Street, Redcliffe, Bristol, BS1 6SX.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant & Machinery
-
25% straight line
Fixtures & fittings
-
10% straight line
Equipment
-
10% straight line
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 13 (2023: 14 ).
5. Tangible assets
Plant and machinery
Fixtures and fittings
Equipment
Total
£
£
£
£
Cost
At 1 May 2023 and 30 April 2024
2,097
1,639
66,531
70,267
-------
-------
--------
--------
Depreciation
At 1 May 2023
1,631
1,639
54,580
57,850
Charge for the year
232
4,477
4,709
-------
-------
--------
--------
At 30 April 2024
1,863
1,639
59,057
62,559
-------
-------
--------
--------
Carrying amount
At 30 April 2024
234
7,474
7,708
-------
-------
--------
--------
At 30 April 2023
466
11,951
12,417
-------
-------
--------
--------
6. Investments
Shares in group undertakings
£
Cost
At 1 May 2023 and 30 April 2024
40,000
--------
Impairment
At 1 May 2023
20,000
Impairment losses
20,000
--------
At 30 April 2024
40,000
--------
Carrying amount
At 30 April 2024
--------
At 30 April 2023
20,000
--------
7. Debtors
2024
2023
£
£
Trade debtors
164,664
185,441
Amounts owed by group undertakings and undertakings in which the company has a participating interest
27,933
Other debtors
46,344
77,644
---------
---------
211,008
291,018
---------
---------
8. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
18,570
6,336
Corporation tax
2,819
17,907
Social security and other taxes
57,796
62,808
Other creditors
114,841
164,757
---------
---------
194,026
251,808
---------
---------
9. Other financial commitments
The company had total guarantees and commitments at the balance sheet date of £105,000 (2023 - £140,000).