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REGISTERED NUMBER: 02190815 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Acanthus W S M Architects Limited

Acanthus W S M Architects Limited (Registered number: 02190815)

Contents of the Financial Statements
for the Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Acanthus W S M Architects Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: D R Parr
SR Hancock
Mrs K Pimblott





REGISTERED OFFICE: Studio 11
2 King Charles Street
Leeds
West Yorkshire
LS1 6LS





REGISTERED NUMBER: 02190815 (England and Wales)





ACCOUNTANTS: Lindley Adams Limited Chartered Accountants
28 Prescott Street
Halifax
West Yorkshire
HX1 2LG

Acanthus W S M Architects Limited (Registered number: 02190815)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 13,437 18,061

CURRENT ASSETS
Debtors 6 323,032 244,661
Cash at bank and in hand 123,939 83,954
446,971 328,615
CREDITORS
Amounts falling due within one year 7 175,550 127,644
NET CURRENT ASSETS 271,421 200,971
TOTAL ASSETS LESS CURRENT
LIABILITIES

284,858

219,032

CAPITAL AND RESERVES
Called up share capital 4,879 4,879
Share premium 109,548 109,548
Retained earnings 170,431 104,605
SHAREHOLDERS' FUNDS 284,858 219,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 5 March 2025 and were signed on its behalf by:





D R Parr - Director


Acanthus W S M Architects Limited (Registered number: 02190815)

Notes to the Financial Statements
for the Year Ended 31 December 2024


1. STATUTORY INFORMATION

Acanthus W S M 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 on work that is under contract, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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.

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.

Government grants
Grants represent the amounts received or due in the period over which they accrue. These are shown as Other Operating income within the accounts.

Acanthus W S M Architects Limited (Registered number: 02190815)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 13 ) .

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 29,013 41,834 34,216 105,063
Additions 1,500 - 658 2,158
At 31 December 2024 30,513 41,834 34,874 107,221
DEPRECIATION
At 1 January 2024 25,076 33,853 28,073 87,002
Charge for year 1,359 1,996 3,427 6,782
At 31 December 2024 26,435 35,849 31,500 93,784
NET BOOK VALUE
At 31 December 2024 4,078 5,985 3,374 13,437
At 31 December 2023 3,937 7,981 6,143 18,061

6. DEBTORS
31.12.24 31.12.23
£    £   
Amounts falling due within one year:
Trade debtors 117,769 100,745
Amounts recoverable on contract 87,200 55,427
Inter-company loans 18,275 4,334
Directors' loan accounts 55,328 49,852
Prepayments and accrued income 40,460 30,303
319,032 240,661

Amounts falling due after more than one year:
Tax 4,000 4,000

Aggregate amounts 323,032 244,661

Acanthus W S M Architects Limited (Registered number: 02190815)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts - 21,156
Trade creditors 2,157 947
Tax 35,544 12,198
Social security and other taxes 14,567 14,929
VAT 39,060 16,587
Other creditors 2,464 1,241
Inter-company loan 49,785 49,935
Accrued expenses 31,973 10,651
175,550 127,644

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.24 31.12.23
£    £   
Within one year 70,402 70,402
Between one and five years 29,334 99,736
99,736 170,138

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24 31.12.23
£    £   
J R Wingfield
Balance outstanding at start of year 49,852 48,191
Amounts advanced 79,396 81,892
Amounts repaid (73,921 ) (80,231 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 55,327 49,852

The loan is repayable on demand.. Interest is charged at 2.5% pa.

10. RELATED PARTY DISCLOSURES

The company has raised fees to Woodhall Planning & Conservation Ltd for some shared costs of £7,431(2023 £6,893)
This company is controlled by JR Wingfield, the shareholder.
There was an amount due to Woodhall Planning & Conservation Ltd at 31 December 2024 of £49,785 (2023 £49,935)

The company has been charged fees by Beyond Edge Management Ltd for consultancy. This company is controlled by JR Wingfield, the director/shareholder.
The value of charges was £25,479 (2023 £6,743)
The company was owed £ 3,641 (2023 £ nil) at 31 December 2024 by Beyond Edge management Ltd.

The company has charged fees to Acanthus Darbyshire Architects Ltd, a company controlled by JR Wingfield, the director/shareholder of £93,085. At 31 December 2024 there was an amount due to the company from Acanthus Darbyshire Architects Ltd of £ 14,634.