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PINCHIN ARCHITECTS LTD.

Registered Number
06239407
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

PINCHIN ARCHITECTS LTD.
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

Christian Pinchin

Company Secretary

PINCHIN, Edward Graham

Registered Address

3 Claridge Court
Lower Kings Road
Berkhamsted
HP4 2AF

Registered Number

06239407 (England and Wales)
PINCHIN ARCHITECTS LTD.
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,9862,140
1,9862,140
Current assets
Debtors415,08012,653
Cash at bank and on hand38,80317,570
53,88330,223
Creditors amounts falling due within one year5(43,577)(32,361)
Net current assets (liabilities)10,306(2,138)
Total assets less current liabilities12,2922
Net assets12,2922
Capital and reserves
Called up share capital100100
Profit and loss account12,192(98)
Shareholders' funds12,2922
The financial statements were approved and authorised for issue by the Director on 17 January 2025, and are signed on its behalf by:
Christian Pinchin
Director
Registered Company No. 06239407
PINCHIN ARCHITECTS LTD.
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Government grants or assistance
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute. Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towardsgeneral activities of the entity over a specific period are recognised in the profit and loss account over that period. Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned. All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 2314,833
Additions425
At 31 May 2415,258
Depreciation and impairment
At 01 June 2312,693
Charge for year579
At 31 May 2413,272
Net book value
At 31 May 241,986
At 31 May 232,140
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,0102,259
Amounts owed by associates and joint ventures / participating interests-4,288
Other debtors2,8801,750
Prepayments and accrued income4,1904,356
Total15,08012,653
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,2754,228
Amounts owed to related parties183-
Taxation and social security29,11918,133
Other creditors10,00010,000
Total43,57732,361
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.