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Company registration number: 12875634







FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
30 APRIL 2024


WILL + PARTNERS ARCHITECTURE LIMITED






































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WILL + PARTNERS ARCHITECTURE LIMITED
 


 
COMPANY INFORMATION


Directors
I Apsley 
J G Drew 




Registered number
12875634



Registered office
Holmes House
4 Pear Place

London

SE1 8BT




Independent auditors
Menzies LLP
Chartered Accountants & Statutory Auditor

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


WILL + PARTNERS ARCHITECTURE LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 4


 


WILL + PARTNERS ARCHITECTURE LIMITED
REGISTERED NUMBER:12875634



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
583
31,338

Bank and cash balances
  
183
68,964

  
766
100,302

Creditors: amounts falling due within one year
 5 
(1,000)
(99,759)

Net current (liabilities)/assets
  
 
 
(234)
 
 
543

Total assets less current liabilities
  
(234)
543

  

Net (liabilities)/assets
  
(234)
543


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(334)
443

  
(234)
543


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: 



I Apsley
Director
Date: 28 January 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 


WILL + PARTNERS ARCHITECTURE LIMITED
 


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

1.


General information

Will + Partners Architecture Limited is a private company limited by shares, incorporated in the England and Wales under Companies Act 2006. The registered office and pricipal trading address is given on the Company Information page.
The current period was extended to eighteen months to align it with the accounts of its parent company and therefore is not fully comparable with the previous one month period.

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

Going concern

The Company has ceased to trade as at the the previous period end. Therefore, the directors have prepared the financial statements on a basis other than going concern. No adjustments arose as a result of this change.

 
2.3

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.
Revenue for consultancy and other services is recognised by reference to the stage of completion. Stage of
completion is measured by reference to labour hours and related costs incurred to date, as a percentage of
total estimated labour hours and other related costs for each contract. Where the contract outcome cannot be
measured reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.
Where contracts are expected to have outturn losses, the losses are recognised in full immediately as onerous
contracts.

 
2.4

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.

 
2.5

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.

Page 2

 


WILL + PARTNERS ARCHITECTURE LIMITED
 


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

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

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:

Fixtures and fittings
-
33%

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.

 
2.6

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.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.7

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 Company has no employees other than the Directors, who did not receive any remuneration (2022 - £NIL).


4.


Debtors

2024
2022
£
£


Trade debtors
-
31,338

Other debtors
583
-

583
31,338


Page 3

 


WILL + PARTNERS ARCHITECTURE LIMITED
 


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

5.


Creditors: Amounts falling due within one year

2024
2022
£
£

Amounts owed to group undertakings
1,000
-

Corporation tax
-
34

Other taxation and social security
-
15,862

Other creditors
-
57,685

Accruals and deferred income
-
26,178

1,000
99,759



6.


Controlling party

The parent undertaking of the smallest group in which consolidated financial statements are prepared, which include this company, is Broadway Malyan Holdings Limited. The company’s registered address is Holmes House, 4 Pear Place, London, England, SE1 8BT.


7.


Auditors' information

The auditors' report on the financial statements for the period ended 30 April 2024 was unqualified.

The audit report was signed on 29 January 2025 by Ralph Mitchison FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 4