2023-05-012024-04-282024-04-28false11945965HTC ARCHITECTS (LEEDS) LIMITED2025-02-0371111falseiso4217:GBPxbrli:pure119459652023-05-01119459652024-04-28119459652023-05-012024-04-28119459652022-04-30119459652023-04-30119459652022-04-302023-04-3011945965bus:SmallEntities2023-05-012024-04-2811945965bus:AuditExempt-NoAccountantsReport2023-05-012024-04-2811945965bus:FullAccounts2023-05-012024-04-2811945965bus:PrivateLimitedCompanyLtd2023-05-012024-04-2811945965core:WithinOneYear2024-04-2811945965core:AfterOneYear2024-04-2811945965core:WithinOneYear2023-04-3011945965core:AfterOneYear2023-04-3011945965core:ShareCapital2024-04-2811945965core:SharePremium2024-04-2811945965core:RevaluationReserve2024-04-2811945965core:OtherReservesSubtotal2024-04-2811945965core:RetainedEarningsAccumulatedLosses2024-04-2811945965core:ShareCapital2023-04-3011945965core:SharePremium2023-04-3011945965core:RevaluationReserve2023-04-3011945965core:OtherReservesSubtotal2023-04-3011945965core:RetainedEarningsAccumulatedLosses2023-04-3011945965core:LandBuildings2024-04-2811945965core:PlantMachinery2024-04-2811945965core:Vehicles2024-04-2811945965core:FurnitureFittings2024-04-2811945965core:OfficeEquipment2024-04-2811945965core:NetGoodwill2024-04-2811945965core:IntangibleAssetsOtherThanGoodwill2024-04-2811945965core:ListedExchangeTraded2024-04-2811945965core:UnlistedNon-exchangeTraded2024-04-2811945965core:LandBuildings2023-04-3011945965core:PlantMachinery2023-04-3011945965core:Vehicles2023-04-3011945965core:FurnitureFittings2023-04-3011945965core:OfficeEquipment2023-04-3011945965core:NetGoodwill2023-04-3011945965core:IntangibleAssetsOtherThanGoodwill2023-04-3011945965core:ListedExchangeTraded2023-04-3011945965core:UnlistedNon-exchangeTraded2023-04-3011945965core:LandBuildings2023-05-012024-04-2811945965core:PlantMachinery2023-05-012024-04-2811945965core:Vehicles2023-05-012024-04-2811945965core:FurnitureFittings2023-05-012024-04-2811945965core:OfficeEquipment2023-05-012024-04-2811945965core:NetGoodwill2023-05-012024-04-2811945965core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-2811945965core:ListedExchangeTraded2023-05-012024-04-2811945965core:UnlistedNon-exchangeTraded2023-05-012024-04-2811945965core:MoreThanFiveYears2023-05-012024-04-2811945965core:Non-currentFinancialInstruments2024-04-2811945965core:Non-currentFinancialInstruments2023-04-3011945965dpl:CostSales2023-05-012024-04-2811945965dpl:DistributionCosts2023-05-012024-04-2811945965core:LandBuildings2023-05-012024-04-2811945965core:PlantMachinery2023-05-012024-04-2811945965core:Vehicles2023-05-012024-04-2811945965core:FurnitureFittings2023-05-012024-04-2811945965core:OfficeEquipment2023-05-012024-04-2811945965dpl:AdministrativeExpenses2023-05-012024-04-2811945965core:NetGoodwill2023-05-012024-04-2811945965core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-2811945965dpl:GroupUndertakings2023-05-012024-04-2811945965dpl:ParticipatingInterests2023-05-012024-04-2811945965dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-2811945965core:ListedExchangeTraded2023-05-012024-04-2811945965dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-2811945965core:UnlistedNon-exchangeTraded2023-05-012024-04-2811945965dpl:CostSales2022-04-302023-04-3011945965dpl:DistributionCosts2022-04-302023-04-3011945965core:LandBuildings2022-04-302023-04-3011945965core:PlantMachinery2022-04-302023-04-3011945965core:Vehicles2022-04-302023-04-3011945965core:FurnitureFittings2022-04-302023-04-3011945965core:OfficeEquipment2022-04-302023-04-3011945965dpl:AdministrativeExpenses2022-04-302023-04-3011945965core:NetGoodwill2022-04-302023-04-3011945965core:IntangibleAssetsOtherThanGoodwill2022-04-302023-04-3011945965dpl:GroupUndertakings2022-04-302023-04-3011945965dpl:ParticipatingInterests2022-04-302023-04-3011945965dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-302023-04-3011945965core:ListedExchangeTraded2022-04-302023-04-3011945965dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-302023-04-3011945965core:UnlistedNon-exchangeTraded2022-04-302023-04-3011945965core:NetGoodwill2024-04-2811945965core:IntangibleAssetsOtherThanGoodwill2024-04-2811945965core:LandBuildings2024-04-2811945965core:PlantMachinery2024-04-2811945965core:Vehicles2024-04-2811945965core:FurnitureFittings2024-04-2811945965core:OfficeEquipment2024-04-2811945965core:AfterOneYear2024-04-2811945965core:WithinOneYear2024-04-2811945965core:ListedExchangeTraded2024-04-2811945965core:UnlistedNon-exchangeTraded2024-04-2811945965core:ShareCapital2024-04-2811945965core:SharePremium2024-04-2811945965core:RevaluationReserve2024-04-2811945965core:OtherReservesSubtotal2024-04-2811945965core:RetainedEarningsAccumulatedLosses2024-04-2811945965core:NetGoodwill2023-04-3011945965core:IntangibleAssetsOtherThanGoodwill2023-04-3011945965core:LandBuildings2023-04-3011945965core:PlantMachinery2023-04-3011945965core:Vehicles2023-04-3011945965core:FurnitureFittings2023-04-3011945965core:OfficeEquipment2023-04-3011945965core:AfterOneYear2023-04-3011945965core:WithinOneYear2023-04-3011945965core:ListedExchangeTraded2023-04-3011945965core:UnlistedNon-exchangeTraded2023-04-3011945965core:ShareCapital2023-04-3011945965core:SharePremium2023-04-3011945965core:RevaluationReserve2023-04-3011945965core:OtherReservesSubtotal2023-04-3011945965core:RetainedEarningsAccumulatedLosses2023-04-3011945965core:NetGoodwill2022-04-3011945965core:IntangibleAssetsOtherThanGoodwill2022-04-3011945965core:LandBuildings2022-04-3011945965core:PlantMachinery2022-04-3011945965core:Vehicles2022-04-3011945965core:FurnitureFittings2022-04-3011945965core:OfficeEquipment2022-04-3011945965core:AfterOneYear2022-04-3011945965core:WithinOneYear2022-04-3011945965core:ListedExchangeTraded2022-04-3011945965core:UnlistedNon-exchangeTraded2022-04-3011945965core:ShareCapital2022-04-3011945965core:SharePremium2022-04-3011945965core:RevaluationReserve2022-04-3011945965core:OtherReservesSubtotal2022-04-3011945965core:RetainedEarningsAccumulatedLosses2022-04-3011945965core:AfterOneYear2023-05-012024-04-2811945965core:WithinOneYear2023-05-012024-04-2811945965core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-2811945965core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-2811945965core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-2811945965core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-2811945965core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-2811945965core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-2811945965core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-2811945965core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-2811945965core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-2811945965core:Non-currentFinancialInstrumentscore:CostValuation2024-04-2811945965core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-2811945965core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-2811945965core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-2811945965core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-2811945965core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-2811945965core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-2811945965core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-2811945965core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-2811945965core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3011945965core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3011945965core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3011945965core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3011945965core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3011945965core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3011945965core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3011945965core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3011945965core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3011945965bus:Director12023-05-012024-04-2811945965bus:Director22023-05-012024-04-2811945965bus:Director32023-05-012024-04-2811945965bus:Director42023-05-012024-04-2811945965bus:Director52023-05-012024-04-2811945965core:FurnitureFittingsToolsEquipment2023-05-012024-04-2811945965core:FurnitureFittingsToolsEquipment2024-04-2811945965core:FurnitureFittingsToolsEquipment2023-04-30

HTC ARCHITECTS (LEEDS) LIMITED

Registered Number
11945965
(England and Wales)

Unaudited Financial Statements for the Period ended
28 April 2024

HTC ARCHITECTS (LEEDS) LIMITED
Company Information
for the period from 1 May 2023 to 28 April 2024

Directors

CLAYTON, Timothy John
HOLROYD, Matthew Richard
HUMPHREYS, Peter
TEAL, Nigel Julian
WAINWRIGHT, David Patrick Robert

Registered Address

York Place Studio
Britannia Street
Leeds
LS1 2DZ

Registered Number

11945965 (England and Wales)
HTC ARCHITECTS (LEEDS) LIMITED
Statement of Financial Position
28 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets345,416-
45,416-
Current assets
Stocks4103,20070,517
Debtors5523,992201,218
Cash at bank and on hand1,037,926981,492
1,665,1181,253,227
Creditors amounts falling due within one year6(628,529)(407,723)
Net current assets (liabilities)1,036,589845,504
Total assets less current liabilities1,082,005845,504
Provisions for liabilities7(9,866)-
Net assets1,072,139845,504
Capital and reserves
Called up share capital103103
Profit and loss account1,072,036845,401
Shareholders' funds1,072,139845,504
The financial statements were approved and authorised for issue by the Board of Directors on 3 February 2025, and are signed on its behalf by:
HUMPHREYS, Peter
Director
Registered Company No. 11945965
HTC ARCHITECTS (LEEDS) LIMITED
Notes to the Financial Statements
for the period ended 28 April 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. 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.
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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
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
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. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings4
Office Equipment4
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
2.Average number of employees

20242023
Average number of employees during the year2424
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
Additions13,95646,59960,555
At 28 April 2413,95646,59960,555
Depreciation and impairment
Charge for year3,48911,65015,139
At 28 April 243,48911,65015,139
Net book value
At 28 April 2410,46734,94945,416
At 30 April 23---
4.Stocks

2024

2023

££
Work in progress103,20070,517
Total103,20070,517
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables371,896146,493
Other debtors152,09654,725
Total523,992201,218
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables41,263507
Taxation and social security425,112317,216
Other creditors139,83390,000
Accrued liabilities and deferred income22,321-
Total628,529407,723
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.
7.Provisions for liabilities
The provision for deferred tax is made up of £9,866 in respect of accelerated capital allowances.

2024

2023

££
Net deferred tax liability (asset)9,866-
Total9,866-
8.Related party transactions
A balance totalling £97,937 in other creditors relates to HTC Architects LLP.