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REGISTERED NUMBER: 02376728 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

BCR INFINITY ARCHITECTS LIMITED

BCR INFINITY ARCHITECTS LIMITED (REGISTERED NUMBER: 02376728)

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


BCR INFINITY ARCHITECTS LIMITED

COMPANY INFORMATION
For The Year Ended 30 June 2024







DIRECTORS: Ms A O'Gorman
Mr C Jones





REGISTERED OFFICE: 1 Wellington Street
Cambridge
Cambridgeshire
CB1 1HW





REGISTERED NUMBER: 02376728 (England and Wales)





ACCOUNTANTS: BAND Advisory Group Limited
111 Charterhouse Street
London
EC1M 6AW

BCR INFINITY ARCHITECTS LIMITED (REGISTERED NUMBER: 02376728)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 71,207 92,450

CURRENT ASSETS
Debtors 5 551,959 598,332
Cash at bank 363,206 515,265
915,165 1,113,597
CREDITORS
Amounts falling due within one year 6 253,305 467,306
NET CURRENT ASSETS 661,860 646,291
TOTAL ASSETS LESS CURRENT
LIABILITIES

733,067

738,741

CREDITORS
Amounts falling due after more than one
year

7

(12,595

)

(19,167

)

PROVISIONS FOR LIABILITIES 10 (17,802 ) (23,112 )
NET ASSETS 702,670 696,462

CAPITAL AND RESERVES
Called up share capital 63,120 63,120
Retained earnings 11 639,550 633,342
SHAREHOLDERS' FUNDS 702,670 696,462

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.

BCR INFINITY ARCHITECTS LIMITED (REGISTERED NUMBER: 02376728)

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 12 March 2025 and were signed on its behalf by:




Ms A O'Gorman - Director



Mr C Jones - Director


BCR INFINITY ARCHITECTS LIMITED (REGISTERED NUMBER: 02376728)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024


1. STATUTORY INFORMATION

BCR Infinity 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
Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on cost
Fixtures and fittings - 10% on cost
Computer equipment - 10% on cost

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company
becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct costs.


BCR INFINITY ARCHITECTS LIMITED (REGISTERED NUMBER: 02376728)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024


2. ACCOUNTING POLICIES - continued
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 29 (2023 - 25 ) .

BCR INFINITY ARCHITECTS LIMITED (REGISTERED NUMBER: 02376728)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 July 2023 145,373 18,909 69,315 233,597
Additions 977 - 1,624 2,601
At 30 June 2024 146,350 18,909 70,939 236,198
DEPRECIATION
At 1 July 2023 97,516 9,742 33,889 141,147
Charge for year 16,894 2,045 4,905 23,844
At 30 June 2024 114,410 11,787 38,794 164,991
NET BOOK VALUE
At 30 June 2024 31,940 7,122 32,145 71,207
At 30 June 2023 47,857 9,167 35,426 92,450

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 431,282 435,191
Allowance for doubtful debts - (32,913 )
Amounts recoverable on contract 95,697 166,667
Other debtors 5,250 5,250
Prepayments and accrued income 19,730 24,137
551,959 598,332

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 6,571 10,000
Trade creditors 63,109 65,610
Tax - 84,483
Social security and other taxes 24,114 58,360
VAT 130,339 130,686
Credit card 3,720 2,825
Pension 5,512 -
Directors' current accounts 14,290 14,238
Accruals and deferred income 3,500 -
Accrued expenses 2,150 101,104
253,305 467,306

BCR INFINITY ARCHITECTS LIMITED (REGISTERED NUMBER: 02376728)

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
£    £   
Bank loans (see note 8) 12,595 19,167

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 6,571 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 12,595 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years - 9,167

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 34,400 34,400
Between one and five years 17,200 17,200
51,600 51,600

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 17,802 23,112

Deferred
tax
£   
Balance at 1 July 2023 23,112
Provided during year (5,310 )
Balance at 30 June 2024 17,802

BCR INFINITY ARCHITECTS LIMITED (REGISTERED NUMBER: 02376728)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024


11. RESERVES
Retained
earnings
£   

At 1 July 2023 633,342
Profit for the year 97,608
Dividends (91,400 )
At 30 June 2024 639,550

12. ULTIMATE CONTROLLING PARTY

The controlling parties are C A Jones and A O'Gorman by virtue of their holdings of the issued ordinary share capital.