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REGISTERED NUMBER: 07665603 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 June 2024

for

MORTON SCARR ARCHITECTS LTD

MORTON SCARR ARCHITECTS LTD (REGISTERED NUMBER: 07665603)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

MORTON SCARR ARCHITECTS LTD

Company Information
for the Year Ended 30 June 2024







DIRECTORS: C J Scarr
C J Morton





REGISTERED OFFICE: Level 5, Platf9rm
Tower Point
44 North Road
Brighton
BN1 1YR





REGISTERED NUMBER: 07665603 (England and Wales)





ACCOUNTANTS: Chambers & Co Accountants LLP
Suite 1, Eighth Floor,
Intergen House
65-67 Western Road
Hove
East Sussex
BN3 2JQ

MORTON SCARR ARCHITECTS LTD (REGISTERED NUMBER: 07665603)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,350 7,377

CURRENT ASSETS
Debtors 5 93,397 111,526
Cash at bank and in hand 45,444 45,545
138,841 157,071
CREDITORS
Amounts falling due within one year 6 39,757 54,143
NET CURRENT ASSETS 99,084 102,928
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,434

110,305

PROVISIONS FOR LIABILITIES 7 716 1,402
NET ASSETS 102,718 108,903

CAPITAL AND RESERVES
Called up share capital 8 70 70
Capital redemption reserve 9 30 30
Retained earnings 9 102,618 108,803
SHAREHOLDERS' FUNDS 102,718 108,903

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

MORTON SCARR ARCHITECTS LTD (REGISTERED NUMBER: 07665603)

Balance Sheet - continued
30 June 2024


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 20 February 2025 and were signed on its behalf by:




C J Morton - Director



C J Scarr - Director


MORTON SCARR ARCHITECTS LTD (REGISTERED NUMBER: 07665603)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Morton Scarr Architects Ltd 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 represents revenue recognised in respect of goods and services supplied, excluding value-added-tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Office equipmt - 33% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2023 - 9 ) .

MORTON SCARR ARCHITECTS LTD (REGISTERED NUMBER: 07665603)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Office
fittings vehicles equipmt Totals
£    £    £    £   
COST
At 1 July 2023 7,364 7,030 19,512 33,906
Disposals (3,302 ) - (2,598 ) (5,900 )
At 30 June 2024 4,062 7,030 16,914 28,006
DEPRECIATION
At 1 July 2023 4,582 6,109 15,838 26,529
Charge for year 417 230 1,212 1,859
Eliminated on disposal (2,517 ) - (2,215 ) (4,732 )
At 30 June 2024 2,482 6,339 14,835 23,656
NET BOOK VALUE
At 30 June 2024 1,580 691 2,079 4,350
At 30 June 2023 2,782 921 3,674 7,377

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 70,147 90,338
Other debtors 7 16,207
Tax 21,888 -
Prepayments 1,355 4,981
93,397 111,526

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 8,938 2,239
Tax - 403
Social security and other taxes 5,060 10,141
VAT 18,874 29,821
Other creditors 4,024 6,346
Directors' loan accounts 564 690
Accrued expenses 2,297 4,503
39,757 54,143

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 716 1,402

MORTON SCARR ARCHITECTS LTD (REGISTERED NUMBER: 07665603)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2023 1,402
Accelerated capital allowances (686 )
Tax losses carried forwards
Balance at 30 June 2024 716

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
70 Ordinary £1 70 70

9. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 July 2023 108,803 30 108,833
Deficit for the year (6,185 ) (6,185 )
At 30 June 2024 102,618 30 102,648

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Morton Scarr Architects Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Morton Scarr Architects Ltd for the year ended 30 June 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Morton Scarr Architects Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Morton Scarr Architects Ltd and state those matters that we have agreed to state to the Board of Directors of Morton Scarr Architects Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Morton Scarr Architects Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Morton Scarr Architects Ltd. You consider that Morton Scarr Architects Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Morton Scarr Architects Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Chambers & Co Accountants LLP
Suite 1, Eighth Floor,
Intergen House
65-67 Western Road
Hove
East Sussex
BN3 2JQ


20 February 2025