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REGISTERED NUMBER: 05020036 (England and Wales)















AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

P+HS ARCHITECTS LIMITED

P+HS ARCHITECTS LIMITED (REGISTERED NUMBER: 05020036)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P+HS ARCHITECTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr P Bentley
Mrs C A Lake
Mr D Shepherd
Mr J R Almond
Mr P J Stead


SECRETARY: Miss N J Stirland


REGISTERED OFFICE: The Old Station
Station Road
Stokesley
MIDDLESBROUGH
TS9 7AB


REGISTERED NUMBER: 05020036 (England and Wales)


SENIOR STATUTORY AUDITOR: Jemma Hoggard FCA


AUDITORS: Baines Jewitt Limited
Statutory Auditors
Spitfire House
19 Falcon Court
Preston Farm Industrial Estate
Stockton-on-Tees
TS18 3TU


BANKERS: National Westminster Bank Plc
106 Linthorpe Road
Middlesbrough
TS1 2JX

P+HS ARCHITECTS LIMITED (REGISTERED NUMBER: 05020036)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 468,609 462,317
468,609 462,317

CURRENT ASSETS
Debtors 6 2,492,703 2,853,566
Cash at bank and in hand 684,072 1,815,507
3,176,775 4,669,073
CREDITORS
Amounts falling due within one year 7 1,911,953 1,918,422
NET CURRENT ASSETS 1,264,822 2,750,651
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,733,431

3,212,968

CREDITORS
Amounts falling due after more than one
year

8

(98,634

)

(139,386

)

PROVISIONS FOR LIABILITIES (35,252 ) (32,147 )
NET ASSETS 1,599,545 3,041,435

CAPITAL AND RESERVES
Called up share capital 11 25,000 48,750
Share premium 12 294,550 294,550
Capital redemption reserve 12 105,000 81,250
Retained earnings 12 1,174,995 2,616,885
SHAREHOLDERS' FUNDS 1,599,545 3,041,435

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2025 and were signed on its behalf by:





Mr J R Almond - Director


P+HS ARCHITECTS LIMITED (REGISTERED NUMBER: 05020036)

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


1. STATUTORY INFORMATION

P+HS Architects Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible fixed assets are being amortised over their estimated useful life to 30 September 2019.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold buildings 2% on cost
Plant and machinery etc. 15% on reducing balance & 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Leasing commitments
Property, plant and equipment acquired under finance leases are capitalised and depreciated in the same manner as other tangible assets. The related obligations, net of future finance charges, are included in creditors.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period od the lease.

P+HS ARCHITECTS LIMITED (REGISTERED NUMBER: 05020036)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 94 (2023 - 88 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 October 2023
and 30 September 2024 400,000
AMORTISATION
At 1 October 2023
and 30 September 2024 400,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 October 2023 415,797 396,354 812,151
Additions - 70,124 70,124
Disposals - (1,421 ) (1,421 )
At 30 September 2024 415,797 465,057 880,854
DEPRECIATION
At 1 October 2023 71,766 278,068 349,834
Charge for year 5,316 57,726 63,042
Eliminated on disposal - (631 ) (631 )
At 30 September 2024 77,082 335,163 412,245
NET BOOK VALUE
At 30 September 2024 338,715 129,894 468,609
At 30 September 2023 344,031 118,286 462,317

P+HS ARCHITECTS LIMITED (REGISTERED NUMBER: 05020036)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 1,691,928 2,126,363
Other debtors 800,775 727,203
2,492,703 2,853,566

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 39,414 52,403
Trade creditors 550,318 897,530
Taxation and social security 494,821 417,385
Other creditors 827,400 551,104
1,911,953 1,918,422

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 98,634 139,386

Amounts falling due in more than five years:

Repayable by instalments
Bank loans repayable in more
than five years by instalments 20,728 29,891
20,728 29,891

9. LEASING AGREEMENTS
Commitments under operating leases at the balance sheet date amounted to £1,071,555 (2023: £315,878).

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Bank loans 138,048 191,789

The bank loans are secured on all the assets of the company.

P+HS ARCHITECTS LIMITED (REGISTERED NUMBER: 05020036)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
25,000 Ordinary £1 25,000 48,750

12. RESERVES
Capital
Retained Share redemption
earnings premium reserve Totals
£ £ £ £

At 1 October 2023 2,616,885 294,550 81,250 2,992,685
Profit for the year 380,985 - - 380,985
Dividends (48,750 ) - - (48,750 )
Purchase of own shares (1,774,125 ) - 23,750 (1,750,375 )
At 30 September 2024 1,174,995 294,550 105,000 1,574,545

13. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jemma Hoggard FCA (Senior Statutory Auditor)
for and on behalf of Baines Jewitt Limited

14. PENSION COMMITMENTS

Liabilities at the balance sheet date in relation to pension contributions amounted to £57,941 (2023: £32,848).