IRIS Accounts Production v24.3.2.46 07257064 Board of Directors Board of Directors 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072570642023-06-30072570642024-06-30072570642023-07-012024-06-30072570642022-06-30072570642022-07-012023-06-30072570642023-06-3007257064ns15:EnglandWales2023-07-012024-06-3007257064ns14:PoundSterling2023-07-012024-06-3007257064ns10:Director12023-07-012024-06-3007257064ns10:Director22023-07-012024-06-3007257064ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3007257064ns10:SmallEntities2023-07-012024-06-3007257064ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3007257064ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3007257064ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3007257064ns10:FullAccounts2023-07-012024-06-3007257064ns10:CompanySecretary12023-07-012024-06-3007257064ns10:RegisteredOffice2023-07-012024-06-3007257064ns5:CurrentFinancialInstruments2024-06-3007257064ns5:CurrentFinancialInstruments2023-06-3007257064ns5:Non-currentFinancialInstruments2024-06-3007257064ns5:Non-currentFinancialInstruments2023-06-3007257064ns5:ShareCapital2024-06-3007257064ns5:ShareCapital2023-06-3007257064ns5:RetainedEarningsAccumulatedLosses2024-06-3007257064ns5:RetainedEarningsAccumulatedLosses2023-06-3007257064ns5:PlantMachinery2023-07-012024-06-3007257064ns5:FurnitureFittings2023-07-012024-06-3007257064ns5:PlantMachinery2023-06-3007257064ns5:FurnitureFittings2023-06-3007257064ns5:PlantMachinery2024-06-3007257064ns5:FurnitureFittings2024-06-3007257064ns5:PlantMachinery2023-06-3007257064ns5:FurnitureFittings2023-06-3007257064ns5:FurnitureFittingsns5:LeasedAssetsHeldAsLessee2023-06-3007257064ns5:FurnitureFittingsns5:LeasedAssetsHeldAsLessee2023-07-012024-06-3007257064ns5:FurnitureFittingsns5:LeasedAssetsHeldAsLessee2024-06-3007257064ns5:FurnitureFittingsns5:LeasedAssetsHeldAsLessee2023-06-3007257064ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3007257064ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3007257064ns5:FinanceLeasesns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3007257064ns5:FinanceLeasesns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3007257064ns5:FinanceLeasesns5:BetweenOneFiveYears2024-06-3007257064ns5:FinanceLeasesns5:BetweenOneFiveYears2023-06-3007257064ns5:FinanceLeases2024-06-3007257064ns5:FinanceLeases2023-06-3007257064ns5:WithinOneYear2024-06-3007257064ns5:WithinOneYear2023-06-3007257064ns5:BetweenOneFiveYears2024-06-3007257064ns5:BetweenOneFiveYears2023-06-3007257064ns5:AllPeriods2024-06-3007257064ns5:AllPeriods2023-06-3007257064ns5:DeferredTaxation2023-06-3007257064ns5:DeferredTaxation2024-06-30
REGISTERED NUMBER: 07257064 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

BRP ARCHITECTS LIMITED

BRP ARCHITECTS LIMITED (REGISTERED NUMBER: 07257064)

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


BRP ARCHITECTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mr C M Woods
Mr R J Woolford





SECRETARY: Mr C M Woods





REGISTERED OFFICE: 1 Millers Yard
Roman Way
Market Harborough
Leicestershire
LE16 7PW





REGISTERED NUMBER: 07257064 (England and Wales)

BRP ARCHITECTS LIMITED (REGISTERED NUMBER: 07257064)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,318 20,619

CURRENT ASSETS
Debtors 5 618,637 766,306
Cash at bank and in hand 210,702 385,367
829,339 1,151,673
CREDITORS
Amounts falling due within one year 6 252,154 359,975
NET CURRENT ASSETS 577,185 791,698
TOTAL ASSETS LESS CURRENT
LIABILITIES

602,503

812,317

CREDITORS
Amounts falling due after more than one year 7 - (624 )

PROVISIONS FOR LIABILITIES 10 (6,377 ) (5,155 )
NET ASSETS 596,126 806,538

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 586,126 796,538
SHAREHOLDERS' FUNDS 596,126 806,538

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.

BRP ARCHITECTS LIMITED (REGISTERED NUMBER: 07257064)

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 29 October 2024 and were signed on its behalf by:




Mr C M Woods - Director



Mr R J Woolford - Director


BRP ARCHITECTS LIMITED (REGISTERED NUMBER: 07257064)

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


1. STATUTORY INFORMATION

BRP 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 fair value of the consideration receivable in respect of professional services provided during the year; amounts chargeable to clients including expenses and disbursements but excluding Value Added Tax. Where the outcome of a transaction can be reliably estimated, turnover associated with the transaction is recognised in the profit and loss account by reference to the stage of completion at the balance sheet date, provided that a right to consideration has been obtained through performance. Consideration accrues as contract activity progresses by reference to the value of work performed. Hence turnover in respect of services contracts represents turnover earned appropriate to the stage of completion of each contract.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on cost
Fixtures and fittings - 20% on cost and 10% 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.

BRP ARCHITECTS LIMITED (REGISTERED NUMBER: 07257064)

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


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 July 2023 39,378 47,268 86,646
Additions 13,041 2,950 15,991
At 30 June 2024 52,419 50,218 102,637
DEPRECIATION
At 1 July 2023 24,556 41,471 66,027
Charge for year 9,591 1,701 11,292
At 30 June 2024 34,147 43,172 77,319
NET BOOK VALUE
At 30 June 2024 18,272 7,046 25,318
At 30 June 2023 14,822 5,797 20,619

BRP ARCHITECTS LIMITED (REGISTERED NUMBER: 07257064)

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


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under finance leases are as follows:
Fixtures
and
fittings
£   
COST
At 1 July 2023
and 30 June 2024 4,163
DEPRECIATION
At 1 July 2023 2,706
Charge for year 833
At 30 June 2024 3,539
NET BOOK VALUE
At 30 June 2024 624
At 30 June 2023 1,457

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 314,255 442,633
Amounts owed by group undertakings 80,814 -
Other debtors 223,568 323,673
618,637 766,306

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Finance leases (see note 8) 624 833
Trade creditors 34,013 18,105
Amounts owed to group undertakings - 107,618
Taxation and social security 203,018 220,143
Other creditors 14,499 13,276
252,154 359,975

BRP ARCHITECTS LIMITED (REGISTERED NUMBER: 07257064)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Finance leases (see note 8) - 624

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Finance leases
2024 2023
£    £   
Net obligations repayable:
Within one year 624 833
Between one and five years - 624
624 1,457

Non-cancellable operating leases
2024 2023
£    £   
Within one year 35,151 30,000
Between one and five years 100,030 -
135,181 30,000

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Finance leases 624 1,457

Finance lease liabilities are secured on the assets to which they relate.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 6,377 5,155

BRP ARCHITECTS LIMITED (REGISTERED NUMBER: 07257064)

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


10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2023 5,155
Movement for year 1,222
Balance at 30 June 2024 6,377

11. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year the company was charged £33,815 (2023: £38,047 by related parties, relating to the use of premises and associated service charges. At 30 June 2024 the company owed £397 (2023: £480) to related parties which is included within trade creditors.