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Company Registration No. 13781375 (England and Wales)
SPHERE ARCHITECTS LIMITED Unaudited accounts for the year ended 31 December 2024
SPHERE ARCHITECTS LIMITED Unaudited accounts Contents
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SPHERE ARCHITECTS LIMITED Company Information for the year ended 31 December 2024
Directors
Nicola Atherton Stephen Atherton
Company Number
13781375 (England and Wales)
Registered Office
HEWITT HOUSE HEWITT HOUSE WINSTANLEY ROAD ORRELL WN5 7XA ENGLAND
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SPHERE ARCHITECTS LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
563 
913 
Current assets
Debtors
1,527 
3,935 
Cash at bank and in hand
63,462 
96,799 
64,989 
100,734 
Creditors: amounts falling due within one year
(65,045)
(90,065)
Net current (liabilities)/assets
(56)
10,669 
Total assets less current liabilities
507 
11,582 
Provisions for liabilities
Deferred tax
(118)
(201)
Net assets
389 
11,381 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
387 
11,379 
Shareholders' funds
389 
11,381 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 January 2025 and were signed on its behalf by
Nicola Atherton Director Company Registration No. 13781375
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SPHERE ARCHITECTS LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
SPHERE ARCHITECTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13781375. The registered office is HEWITT HOUSE HEWITT HOUSE, WINSTANLEY ROAD, ORRELL, WN5 7XA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years straight line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
- 
1,909 
1,909 
Additions
129 
300 
429 
At 31 December 2024
129 
2,209 
2,338 
Depreciation
At 1 January 2024
- 
996 
996 
Charge for the year
43 
736 
779 
At 31 December 2024
43 
1,732 
1,775 
Net book value
At 31 December 2024
86 
477 
563 
At 31 December 2023
- 
913 
913 
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SPHERE ARCHITECTS LIMITED Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,524 
3,858 
Other debtors
3 
77 
1,527 
3,935 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,629 
6,711 
Taxes and social security
17,556 
23,208 
Loans from directors
41,770 
60,146 
Accruals
90 
- 
65,045 
90,065 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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