2023-11-012024-10-312024-10-31false06943993Paul Day Architectural Designs 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Paul Day Architectural Designs Ltd

Registered Number
06943993
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

Paul Day Architectural Designs Ltd
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Paul Adrian Day

Company Secretary

Angela Cynthia Day

Registered Address

107 North Street
Martock
TA12 6EJ

Registered Number

06943993 (England and Wales)
Paul Day Architectural Designs Ltd
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets44,7644,657
4,7644,657
Current assets
Debtors27,36311,000
Cash at bank and on hand91,08685,702
118,44996,702
Creditors amounts falling due within one year5(64,731)(45,184)
Net current assets (liabilities)53,71851,518
Total assets less current liabilities58,48256,175
Provisions for liabilities(905)(885)
Net assets57,57755,290
Capital and reserves
Called up share capital100100
Profit and loss account57,47755,190
Shareholders' funds57,57755,290
The financial statements were approved and authorised for issue by the Director on 12 May 2025, and are signed on its behalf by:
Paul Adrian Day
Director
Registered Company No. 06943993
Paul Day Architectural Designs Ltd
Notes to the Financial Statements
for the year ended 31 October 2024

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.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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 assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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 (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
2.Average number of employees
The following average number of employees includes the Director.

20242023
Average number of employees during the year44
3.Intangible assets

Total

£
Cost or valuation
At 01 November 235,000
At 31 October 245,000
Amortisation and impairment
At 01 November 235,000
At 31 October 245,000
Net book value
At 31 October 24-
At 31 October 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2324,572
Additions1,413
At 31 October 2425,985
Depreciation and impairment
At 01 November 2319,915
Charge for year1,306
At 31 October 2421,221
Net book value
At 31 October 244,764
At 31 October 234,657
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables348494
Amounts owed to related parties32,03711,546
Taxation and social security31,65132,484
Accrued liabilities and deferred income695660
Total64,73145,184
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.