Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31true162023-09-01falseNo description of principal activity16trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06864265 2023-09-01 2024-08-31 06864265 2022-09-01 2023-08-31 06864265 2024-08-31 06864265 2023-08-31 06864265 2022-09-01 06864265 c:Director2 2023-09-01 2024-08-31 06864265 d:FurnitureFittings 2023-09-01 2024-08-31 06864265 d:OfficeEquipment 2023-09-01 2024-08-31 06864265 d:OfficeEquipment 2024-08-31 06864265 d:OfficeEquipment 2023-08-31 06864265 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 06864265 d:CurrentFinancialInstruments 2024-08-31 06864265 d:CurrentFinancialInstruments 2023-08-31 06864265 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 06864265 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 06864265 d:ShareCapital 2024-08-31 06864265 d:ShareCapital 2023-08-31 06864265 d:ShareCapital 2022-09-01 06864265 d:CapitalRedemptionReserve 2024-08-31 06864265 d:CapitalRedemptionReserve 2023-08-31 06864265 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 06864265 d:RetainedEarningsAccumulatedLosses 2024-08-31 06864265 d:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 06864265 d:RetainedEarningsAccumulatedLosses 2023-08-31 06864265 d:RetainedEarningsAccumulatedLosses 2022-09-01 06864265 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 06864265 d:AcceleratedTaxDepreciationDeferredTax 2023-08-31 06864265 c:OrdinaryShareClass1 2023-09-01 2024-08-31 06864265 c:OrdinaryShareClass1 2024-08-31 06864265 c:OrdinaryShareClass1 2023-08-31 06864265 c:OrdinaryShareClass2 2023-09-01 2024-08-31 06864265 c:OrdinaryShareClass2 2024-08-31 06864265 c:OrdinaryShareClass2 2023-08-31 06864265 c:OrdinaryShareClass3 2023-09-01 2024-08-31 06864265 c:OrdinaryShareClass3 2024-08-31 06864265 c:OrdinaryShareClass3 2023-08-31 06864265 c:FRS102 2023-09-01 2024-08-31 06864265 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 06864265 c:FullAccounts 2023-09-01 2024-08-31 06864265 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 06864265 d:WithinOneYear 2024-08-31 06864265 d:WithinOneYear 2023-08-31 06864265 d:BetweenOneFiveYears 2024-08-31 06864265 d:BetweenOneFiveYears 2023-08-31 06864265 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06864265









CMP ARCHITECTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
CMP ARCHITECTS LIMITED
REGISTERED NUMBER: 06864265

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2024
2023
2023
Note
£
£
£
£

FIXED ASSETS
  

Tangible assets
 4 
13,063
21,385

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
466,538
370,961

Cash at bank and in hand
  
395,378
437,358

  
861,916
808,319

Creditors: amounts falling due within one year
 6 
(253,495)
(202,853)

NET CURRENT ASSETS
  
 
 
608,421
 
 
605,466

PROVISIONS FOR LIABILITIES
  

Deferred tax
 7 
(3,266)
(5,346)

  
 
 
(3,266)
 
 
(5,346)

NET ASSETS
  
618,218
621,505


CAPITAL AND RESERVES
  

Called up share capital 
 8 
5
5

Capital redemption reserve
 8 
-
-

Profit and loss account
  
618,213
621,500

  
618,218
621,505


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
CMP ARCHITECTS LIMITED
REGISTERED NUMBER: 06864265
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R J Underwood
Director

Date: 24 April 2025

The notes on pages 4 to 9 form part of these financial statements.

Page 2

 
CMP ARCHITECTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 September 2022
5
777,240
777,245



Profit for the year
-
289,260
289,260

Dividends: Equity capital
-
(445,000)
(445,000)



At 1 September 2023
5
621,500
621,505



Profit for the year
-
248,463
248,463

Dividends: Equity capital
-
(148,000)
(148,000)

Purchase of own shares
-
(103,750)
(103,750)


AT 31 AUGUST 2024
5
618,213
618,218


The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
CMP ARCHITECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


GENERAL INFORMATION

CMP Architects Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The principal place of business is 2 Denny Lodge Business Park, Chittering, Cambridgeshire, CB25 9PH.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover comprises revenue recognised by the Company in respect of architectural services supplied during the year, exclusive of Value Added Tax. Revenue is recognised as the fair value of the consideration received and is recognised based on invoice date.

 
2.3

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Furniture and equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

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.

Page 4

 
CMP ARCHITECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

CREDITORS

Short-term 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.

 
2.7

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.8

OPERATING LEASES: THE COMPANY AS LESSEE

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.9

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 5

 
CMP ARCHITECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.10

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.



3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 16 (2023 - 16).

Page 6

 
CMP ARCHITECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


TANGIBLE FIXED ASSETS





Furniture and equipment

£



COST OR VALUATION


At 1 September 2023
56,724


Additions
2,802


Disposals
(2,828)



At 31 August 2024

56,698



DEPRECIATION


At 1 September 2023
35,339


Charge for the year on owned assets
10,215


Disposals
(1,919)



At 31 August 2024

43,635



NET BOOK VALUE



At 31 August 2024
13,063



At 31 August 2023
21,385


5.


DEBTORS

2024
2023
£
£


Trade debtors
405,541
311,432

Other debtors
3,225
-

Prepayments and accrued income
57,772
59,529

466,538
370,961


Page 7

 
CMP ARCHITECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
56,494
22,644

Corporation tax
93,594
86,179

Other taxation and social security
95,953
87,653

Other creditors
2,802
1,995

Accruals and deferred income
4,652
4,382

253,495
202,853


Other creditors include contributions of £2,802 (2023 - £1,995) payable to the Company's defined contribution scheme at the balance sheet date.


7.


DEFERRED TAXATION




2024


£






At beginning of year
5,346


Charged to profit or loss
(2,080)



AT END OF YEAR
3,266

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
3,266
5,346

Page 8

 
CMP ARCHITECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



275 (2023 - 300) A Ordinary shares of £0.01 each
3
3
100 (2023 - 100) B Ordinary shares of £0.01 each
1
1
100 (2023 - 100) C Ordinary shares of £0.01 each
1
1

5

5


On 12 October 2023 the Company re-purchased 25 A Ordinary shares of £0.01 each for total consideration of £103,750. The £0.25 nominal value of the shares was credited to the capital redemption reserve.


9.


COMMITMENTS UNDER OPERATING LEASES

At 31 August 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
34,050
4,187

Later than 1 year and not later than 5 years
64,089
-

98,139
4,187

 
Page 9