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LMA ARCHITECTS LIMITED

Registered Number
08370984
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

LMA ARCHITECTS LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Director

DILAWERSHAH, Simon Nicholas

Registered Address

The Focus Building Studio 3
1 Crimea Road
Bournemouth
BH9 1AP

Registered Number

08370984 (England and Wales)
LMA ARCHITECTS LIMITED
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets34,5696,082
Tangible assets42,3394,001
6,90810,083
Current assets
Debtors128,627108,292
Cash at bank and on hand39,83752,397
168,464160,689
Creditors amounts falling due within one year5(36,201)(35,693)
Net current assets (liabilities)132,263124,996
Total assets less current liabilities139,171135,079
Creditors amounts falling due after one year6(28,443)(33,134)
Provisions for liabilities8(963)(242)
Net assets109,765101,703
Capital and reserves
Called up share capital1010
Profit and loss account109,755101,693
Shareholders' funds109,765101,703
The financial statements were approved and authorised for issue by the Director on 6 June 2025, and are signed on its behalf by:
DILAWERSHAH, Simon Nicholas
Director
Registered Company No. 08370984
LMA ARCHITECTS LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from goods supplied and services rendered.
Revenue from sale of goods
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only the the extent of the expenses recognised that it is probable will be recovered.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate. The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation on leasehold improvements is recognised so as to write off the cost or valuation of the assets over their useful lives being over the term of the lease.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Office Equipment255
Finance leases and hire purchase contracts
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transactions, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
2.Average number of employees

20252024
Average number of employees during the year44
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 March 249,1089,108
At 28 February 259,1089,108
Amortisation and impairment
At 01 March 243,0263,026
Charge for year1,5131,513
At 28 February 254,5394,539
Net book value
At 28 February 254,5694,569
At 29 February 246,0826,082
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 March 2421,98921,989
At 28 February 2521,98921,989
Depreciation and impairment
At 01 March 2417,98817,988
Charge for year1,6621,662
At 28 February 2519,65019,650
Net book value
At 28 February 252,3392,339
At 29 February 244,0014,001
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables6,4029,600
Bank borrowings and overdrafts4,6914,484
Taxation and social security22,57119,212
Other creditors552507
Accrued liabilities and deferred income1,9851,890
Total36,20135,693
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts28,44333,134
Total28,44333,134
7.Creditors: amounts due after 5 years
Aggregate of instalments which fall due for payment after 5 years is £7,414 (2024: £13,032).
8.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)963242
Total963242
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
DILAWERSHAH, Simon Nicholas33,087744033,831
33,087744033,831
£744 (2024: £721) of interest was charged on the overdrawn balance.