Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-19Architectural activities6false2023-06-016falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13409271 2023-06-01 2024-05-31 13409271 2022-06-01 2023-05-31 13409271 2024-05-31 13409271 2023-05-31 13409271 c:Director1 2023-06-01 2024-05-31 13409271 d:OfficeEquipment 2023-06-01 2024-05-31 13409271 d:OfficeEquipment 2024-05-31 13409271 d:OfficeEquipment 2023-05-31 13409271 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 13409271 d:ComputerEquipment 2023-06-01 2024-05-31 13409271 d:ComputerEquipment 2024-05-31 13409271 d:ComputerEquipment 2023-05-31 13409271 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 13409271 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 13409271 d:CurrentFinancialInstruments 2024-05-31 13409271 d:CurrentFinancialInstruments 2023-05-31 13409271 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 13409271 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 13409271 d:ShareCapital 2024-05-31 13409271 d:ShareCapital 2023-05-31 13409271 d:RetainedEarningsAccumulatedLosses 2024-05-31 13409271 d:RetainedEarningsAccumulatedLosses 2023-05-31 13409271 c:OrdinaryShareClass1 2023-06-01 2024-05-31 13409271 c:OrdinaryShareClass1 2024-05-31 13409271 c:OrdinaryShareClass1 2023-05-31 13409271 c:FRS102 2023-06-01 2024-05-31 13409271 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 13409271 c:FullAccounts 2023-06-01 2024-05-31 13409271 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 13409271 2 2023-06-01 2024-05-31 13409271 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13409271









A IS FOR ARCHITECTURE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
A IS FOR ARCHITECTURE LIMITED
REGISTERED NUMBER: 13409271

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
18,752
21,188

  
18,752
21,188

Current assets
  

Debtors: amounts falling due within one year
 5 
190,548
768,383

Cash at bank and in hand
 6 
716,684
524,531

  
907,232
1,292,914

Creditors: amounts falling due within one year
 7 
(62,364)
(328,571)

Net current assets
  
 
 
844,868
 
 
964,343

Total assets less current liabilities
  
863,620
985,531

  

Net assets
  
863,620
985,531


Capital and reserves
  

Called up share capital 
 8 
10
10

Profit and loss account
  
863,610
985,521

  
863,620
985,531


Page 1

 
A IS FOR ARCHITECTURE LIMITED
REGISTERED NUMBER: 13409271
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

The director considers 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 director acknowledges his 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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 May 2025.




D Lobo Antunes
Director

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
A IS FOR ARCHITECTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

A Is  For Architecture 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

 
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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
A IS FOR ARCHITECTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

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.

 
2.4

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.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

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 reporting date in the countries where the Company operates and generates income.


Page 4

 
A IS FOR ARCHITECTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.8

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:

Office equipment
-
25%
on cost
Computer equipment
-
25%
on cost

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.

 
2.9

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.

 
2.10

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.

 
2.11

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.

 
2.12

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.

Page 5

 
A IS FOR ARCHITECTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

3.


Employees

2024
2023
£
£

Wages and salaries
338,405
209,463

Social security costs
30,150
15,753

Cost of defined contribution scheme
5,218
3,635

373,773
228,851


The average monthly number of employees, including directors, during the year was 6 (2023 - 6).


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 June 2023
23,536
3,152
26,688


Additions
5,004
187
5,191



At 31 May 2024

28,540
3,339
31,879



Depreciation


At 1 June 2023
3,991
1,510
5,501


Charge for the year on owned assets
6,815
811
7,626



At 31 May 2024

10,806
2,321
13,127



Net book value



At 31 May 2024
17,734
1,018
18,752



At 31 May 2023
19,546
1,642
21,188

Page 6

 
A IS FOR ARCHITECTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
68,415
502,966

Other debtors
27,383
-

Prepayments and accrued income
94,750
265,417

190,548
768,383



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
716,684
524,531

716,684
524,531



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
225,837

Other taxation and social security
8,225
52,874

Other creditors
50,526
43,972

Accruals and deferred income
3,613
5,888

62,364
328,571



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £0.10 each
10
10


 
Page 7