Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falseNo description of principal activity2220truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 7600973 2023-05-01 2024-04-30 7600973 2022-05-01 2023-04-30 7600973 2024-04-30 7600973 2023-04-30 7600973 c:Director1 2023-05-01 2024-04-30 7600973 c:Director2 2023-05-01 2024-04-30 7600973 c:RegisteredOffice 2023-05-01 2024-04-30 7600973 d:PlantMachinery 2023-05-01 2024-04-30 7600973 d:FurnitureFittings 2023-05-01 2024-04-30 7600973 d:FurnitureFittings 2024-04-30 7600973 d:FurnitureFittings 2023-04-30 7600973 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 7600973 d:OfficeEquipment 2023-05-01 2024-04-30 7600973 d:CurrentFinancialInstruments 2024-04-30 7600973 d:CurrentFinancialInstruments 2023-04-30 7600973 d:Non-currentFinancialInstruments 2024-04-30 7600973 d:Non-currentFinancialInstruments 2023-04-30 7600973 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 7600973 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 7600973 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 7600973 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 7600973 d:ShareCapital 2024-04-30 7600973 d:ShareCapital 2023-04-30 7600973 d:RetainedEarningsAccumulatedLosses 2024-04-30 7600973 d:RetainedEarningsAccumulatedLosses 2023-04-30 7600973 c:FRS102 2023-05-01 2024-04-30 7600973 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 7600973 c:FullAccounts 2023-05-01 2024-04-30 7600973 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 7600973 d:WithinOneYear 2024-04-30 7600973 d:WithinOneYear 2023-04-30 7600973 4 2024-04-30 7600973 4 2023-04-30 iso4217:GBP xbrli:pure
Company registration number: 7600973







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


UPTON-HANSEN ARCHITECTS LIMITED






































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UPTON-HANSEN ARCHITECTS LIMITED
 


 
COMPANY INFORMATION


Directors
J H Upton-Hansen 
R E Mateu 




Registered number
7600973



Registered office
3 Murphy Street
Waterloo

London

SE1 7FP




Trading Address
3 Murphy Street
Waterloo

London

SE1 7FP






Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


UPTON-HANSEN ARCHITECTS LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7


 


UPTON-HANSEN ARCHITECTS LIMITED
REGISTERED NUMBER:7600973



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,981
34,249

Investments
 5 
20,175
20,075

  
33,156
54,324

Current assets
  

Debtors
  
2,456,138
2,633,207

Cash at bank and in hand
  
102,324
17,934

  
2,558,462
2,651,141

Creditors: amounts falling due within one year
 6 
(1,294,681)
(1,452,463)

Net current assets
  
 
 
1,263,781
 
 
1,198,678

Total assets less current liabilities
  
1,296,937
1,253,002

Creditors: amounts falling due after more than one year
 7 
(174,370)
(313,867)

  

Net assets
  
1,122,567
939,135


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,122,467
939,035

  
1,122,567
939,135


Page 1

 


UPTON-HANSEN ARCHITECTS LIMITED
REGISTERED NUMBER:7600973


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The directors consider 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 directors acknowledge their 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 on 27 January 2025.




J H Upton-Hansen
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


UPTON-HANSEN ARCHITECTS LIMITED
 


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

1.


General information

Upton-Hansen Architects Limited is a private company limited by shares, registered in England and Wales, company registration number 07600973. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

  
2.2

Exemption from preparing consolidated financial statements

The company is exempt from the requirement to prepare consolidated financial statements as all of its subsidaries are required to be excluded from consolidation by section 402 of the Companies Act 2006.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.4

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.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 3

 


UPTON-HANSEN ARCHITECTS LIMITED
 


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

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25% on reducing balance
Fixtures and fittings
-
25% on reducing balance
Office equipment
-
25% on reducing balance

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.

 
2.9

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 22 (2023 -20).

Page 4

 


UPTON-HANSEN ARCHITECTS LIMITED
 


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

4.


Tangible fixed assets





Tangible assets

£



Cost or valuation


At 1 May 2023
206,877


Additions
15,438


Disposals
(206,877)



At 30 April 2024

15,438



Depreciation


At 1 May 2023
172,628


Charge for the year on owned assets
2,500


Disposals
(172,671)



At 30 April 2024

2,457



Net book value



At 30 April 2024
12,981



At 30 April 2023
34,249


5.


Fixed asset investments





Trade investments

£





At 1 May 2023
20,075


Additions
100



Net book value



At 30 April 2024
20,175



At 30 April 2023
20,075

Page 5

 


UPTON-HANSEN ARCHITECTS LIMITED
 


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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
438,810
417,963

Bank loans
139,497
104,622

Trade creditors
66,199
36,659

Amounts owed to associated undertakings
151,642
133,854

Corporation tax
-
50,072

Other taxation and social security
208,828
202,241

Other creditors
123,325
120,242

Accruals and deferred income
166,380
386,810

1,294,681
1,452,463



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
174,370
313,867

174,370
313,867


The following liabilities were secured:

2024
2023
£
£



Bank loans
313,867
418,489

313,867
418,489

Details of security provided:

The bank loan is secured by a fixed and floating charge over the assets of the company and a limited personal guarantee from the directors.


8.


Commitments under operating leases

At 30 April 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
-
5,492

-
5,492

Page 6

 


UPTON-HANSEN ARCHITECTS LIMITED
 


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

9.


Related party transactions

As at 30 April 2024, within other creditors there is a balance owed to the director R Mateu of £31,877 (2023 - £55,181) by the company. The loan has been provided interest free and is repayable on demand. 
As at 30 April 2024, within other creditors there is a balance owed to the director J Upton-Hansen of £2,100 (2023 - £8,731) by the company. The loan has been provided interest free and is repayable on demand.
As at 30 April 2024, the company is owed £2,161,920 (2023 - £2,032,793) by Fish Soup Property Limited, a company under common control. The loan attracts interest and is repayable within 30 days of request.

 
Page 7