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REGISTERED NUMBER: 08658023 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

HW ARCHITECTS LIMITED

HW ARCHITECTS LIMITED (REGISTERED NUMBER: 08658023)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Balance sheet 1

Notes to the financial statements 2


HW ARCHITECTS LIMITED (REGISTERED NUMBER: 08658023)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
Fixed assets
Tangible assets 4 2,079 1,241

Current assets
Debtors 5 17,446 48,551
Cash at bank 94,689 126,052
112,135 174,603
Creditors
Amounts falling due within one year 6 107,362 172,438
Net current assets 4,773 2,165
Total assets less current liabilities 6,852 3,406

Provisions for liabilities 7 395 236
Net assets 6,457 3,170

Capital and reserves
Called up share capital 8 100 100
Retained earnings 6,357 3,070
Shareholders' funds 6,457 3,170

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 May 2025 and were signed on its behalf by:



Mr I D Harvey - Director



Mr D Wright - Director


HW ARCHITECTS LIMITED (REGISTERED NUMBER: 08658023)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. Statutory information

HW Architects Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08658023. The registered office and business address is 156 Blackfriars Road, Unit G06b, The Foundry Business Centre, London, SE1 8EN.

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 amounts receivable, in respect of architectural design services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer and excludes value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 3 (2023 - 3 ) .

HW ARCHITECTS LIMITED (REGISTERED NUMBER: 08658023)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. Tangible fixed assets
Office Computer
equipment equipment Totals
£    £    £   
Cost
At 1 September 2023 122 7,750 7,872
Additions - 1,531 1,531
At 31 August 2024 122 9,281 9,403
Depreciation
At 1 September 2023 106 6,525 6,631
Charge for year 4 689 693
At 31 August 2024 110 7,214 7,324
Net book value
At 31 August 2024 12 2,067 2,079
At 31 August 2023 16 1,225 1,241

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 16,512 40,415
Other debtors - 5,349
Prepayments and accrued income 934 2,787
17,446 48,551

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Tax 5,303 6,928
VAT 5,351 3,118
Directors' current accounts 94,942 160,689
Accruals and deferred income 1,766 1,703
107,362 172,438

7. Provisions for liabilities
2024 2023
£    £   
Deferred tax 395 236

Deferred
tax
£   
Balance at 1 September 2023 236
Provided during year 159
Balance at 31 August 2024 395

HW ARCHITECTS LIMITED (REGISTERED NUMBER: 08658023)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. Ultimate controlling party

The company is under the control of its directors, who between them have control over 100% of the company's share capital.