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REGISTERED NUMBER: 07669992 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Architecton Limited

Architecton Limited (Registered number: 07669992)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Architecton Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Mr R S Battersby





REGISTERED OFFICE: Brunel House
11 The Promenade
Clifton Down
Bristol
BS8 3NG





REGISTERED NUMBER: 07669992 (England and Wales)





ACCOUNTANTS: Wormald & Partners
Chartered Accountants (ICAEW)
Brunel House
11 The Promenade
Clifton Down
Bristol
BS8 3NG

Architecton Limited (Registered number: 07669992)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,993 5,890
3,993 5,890

CURRENT ASSETS
Debtors 6 53,677 54,121
Cash at bank 70,352 -
124,029 54,121
CREDITORS
Amounts falling due within one year 7 66,793 63,830
NET CURRENT ASSETS/(LIABILITIES) 57,236 (9,709 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,229

(3,819

)

CREDITORS
Amounts falling due after more than one year 8 (115,847 ) (107,287 )

PROVISIONS FOR LIABILITIES (620 ) (3,969 )
NET LIABILITIES (55,238 ) (115,075 )

CAPITAL AND RESERVES
Called up share capital 18 18
Retained earnings (55,256 ) (115,093 )
SHAREHOLDERS' FUNDS (55,238 ) (115,075 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Architecton Limited (Registered number: 07669992)

Balance Sheet - continued
30 September 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2025 and were signed by:





Mr R S Battersby - Director


Architecton Limited (Registered number: 07669992)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Architecton 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

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.

The financial statements have been prepared on a going concern basis as the Directors believe that the Company has sufficient support from existing shareholders for a period of at least 12 months from the date that the unaudited financial statements are signed.

Turnover
Turnover represents net architectural services rendered, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - straight line over period of lease
Fixtures and fittings - 15% on reducing balance basis
Computer equipment - 33.33% on reducing balance basis

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Architecton Limited (Registered number: 07669992)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 124,945
AMORTISATION
At 1 October 2023
and 30 September 2024 124,945
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 October 2023
and 30 September 2024 2,503 14,320 99,352 116,175
DEPRECIATION
At 1 October 2023 1,540 13,609 95,136 110,285
Charge for year 385 106 1,406 1,897
At 30 September 2024 1,925 13,715 96,542 112,182
NET BOOK VALUE
At 30 September 2024 578 605 2,810 3,993
At 30 September 2023 963 711 4,216 5,890

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 29,430 29,430
Other debtors 4,750 4,750
Work in progess 8,000 8,180
Prepayments 11,497 11,761
53,677 54,121

Architecton Limited (Registered number: 07669992)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 7,866
Tax 8,086 -
Social security and other taxes 266 440
VAT 8,473 5,605
C W Harvey loan account 26,047 26,047
Other creditors 1,845 1,797
P Richold loan account 16,698 16,698
Pension Control Account 158 158
Accrued expenses 5,220 5,219
66,793 63,830

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Directors' loan accounts 115,847 107,287

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R S Battersby.