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Registration number: 11123762

W. H. Architects Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2024

Pages for filing with Registrar

 

W. H. Architects Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

W. H. Architects Ltd

Company Information

Directors

L Maldacea

H S Page

Registered office

1st Floor
25 King Street
Bristol
BS1 4PB

Registered number

11123762

Accountant

Corrigan Accountants Limited 1st Floor
25 King Street
Bristol
BS1 4PB

 

W. H. Architects Ltd

(Registration number: 11123762)
Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

13,902

15,061

Current assets

 

Debtors

6

59,556

46,065

Cash at bank and in hand

 

55,145

44,522

 

114,701

90,587

Creditors: Amounts falling due within one year

7

(59,364)

(48,852)

Net current assets

 

55,337

41,735

Total assets less current liabilities

 

69,239

56,796

Provisions for liabilities

(1,718)

(1,600)

Net assets

 

67,521

55,196

Capital and reserves

 

Called up share capital

2

2

Capital redemption reserve

1

1

Profit and loss account

67,518

55,193

Total equity

 

67,521

55,196

 

W. H. Architects Ltd

(Registration number: 11123762)
Balance Sheet as at 31 December 2024

For the financial 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.

 

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 4 June 2025 and signed on its behalf by:
 


L Maldacea
Director


H S Page
Director

 

W. H. Architects Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1

Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1st Floor
25 King Street
Bristol
BS1 4PB

2

Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. Given the company's profitability and financial resources, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, and it is probable that future economic benefits will flow to the entity.

 

W. H. Architects Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Tax

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

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 taxable income.


Deferred tax
Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation.

The cost of tangible fixed assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Furniture and fittings

25% on reducing balance

Leasehold improvements

10% on cost

Computer equipment

33% on cost

Investments

Investments are in equity shares which are not publicly traded, and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand.

Trade debtors

Trade debtors are recognised initially at the transaction price. They are subsequently measured less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

W. H. Architects Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Trade creditors

Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2023 - 7).

 

W. H. Architects Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4

Taxation

Deferred tax

Deferred tax assets and liabilities

2024

Liability
£

Accelerated capital allowances

1,718

2023

Liability
£

Accelerated capital allowances

1,600

5

Tangible fixed assets

Leasehold improvements
£

Furniture and fittings
 £

Computer equipment
 £

Total
£

Cost

At 1 January 2024

17,493

18,328

12,405

48,226

Additions

-

123

3,110

3,233

Disposals

-

-

(2,719)

(2,719)

At 31 December 2024

17,493

18,451

12,796

48,740

Depreciation

At 1 January 2024

9,037

14,625

9,503

33,165

Charge for the year

1,749

957

1,225

3,931

Eliminated on disposal

-

-

(2,258)

(2,258)

At 31 December 2024

10,786

15,582

8,470

34,838

Carrying amount

At 31 December 2024

6,707

2,869

4,326

13,902

At 31 December 2023

8,456

3,703

2,902

15,061

 

W. H. Architects Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Debtors: amounts falling due within one year

2024
£

2023
£

Trade debtors

39,175

19,891

Prepayments and accrued income

20,381

26,174

59,556

46,065

7

Creditors

Note

2024
£

2023
£

Trade creditors

 

1,048

1,341

Taxation and social security

 

28,429

24,511

Other creditors

 

2,773

2,109

Accruals

 

2,600

2,845

Directors' loan accounts

500

-

Corporation tax

 

24,014

18,046

 

59,364

48,852

8

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary A shares of £1 each

1

1

1

1

Ordinary C shares of £1 each

1

1

1

1

 

2

2

2

2

 

W. H. Architects Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

9

Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

2024
£

2023
£

6,402

89,033