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REGISTERED NUMBER: OC349358 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 NOVEMBER 2022 TO 31 MARCH 2024

FOR

SCALA ARCHITECTS LLP

SCALA ARCHITECTS LLP (REGISTERED NUMBER: OC349358)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2022 TO 31 MARCH 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SCALA ARCHITECTS LLP

GENERAL INFORMATION
FOR THE PERIOD 1 NOVEMBER 2022 TO 31 MARCH 2024







DESIGNATED MEMBERS: N Jahangiri
M McBride





REGISTERED OFFICE: Studio 10
Bouton Place
London
N1 1TR





REGISTERED NUMBER: OC349358 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

SCALA ARCHITECTS LLP (REGISTERED NUMBER: OC349358)

BALANCE SHEET
31 MARCH 2024

2024 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 1 1

CURRENT ASSETS
Stocks 500 500
Debtors 5 60,967 44,426
Cash and cash equivalents 282 205
61,749 45,131
CREDITORS
Amounts falling due within one year 6 (43,433 ) (31,593 )
NET CURRENT ASSETS 18,316 13,538
TOTAL ASSETS LESS CURRENT LIABILITIES 18,317 13,539

CREDITORS
Amounts falling due after more than one year 7 (9,646 ) (7,983 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 8,671 5,556

LOANS AND OTHER DEBTS DUE TO MEMBERS 8 8,671 5,556

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 8,671 5,556
Amounts due from members 5 (50,362 ) (19,293 )
(41,691 ) (13,737 )

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the period ended 31 March 2024.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

SCALA ARCHITECTS LLP (REGISTERED NUMBER: OC349358)

BALANCE SHEET - continued
31 MARCH 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and loss account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 18 June 2025 and were signed by:





N Jahangiri - Designated member

SCALA ARCHITECTS LLP (REGISTERED NUMBER: OC349358)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2022 TO 31 MARCH 2024

1. STATUTORY INFORMATION

Scala Architects LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents invoiced sales of services, invoiced at various stages of completion for each project.

Income is recognised on an earned basis.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 33.33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Going concern
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern, which the partners consider appropriate.

3. EMPLOYEE INFORMATION

The average number of employees during the period was NIL (2022 - NIL).

SCALA ARCHITECTS LLP (REGISTERED NUMBER: OC349358)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2022 TO 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022
and 31 March 2024 29,130
DEPRECIATION
At 1 November 2022
and 31 March 2024 29,129
NET BOOK VALUE
At 31 March 2024 1
At 31 October 2022 1

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 November 2022
and 31 March 2024 25,995
DEPRECIATION
At 1 November 2022
and 31 March 2024 25,994
NET BOOK VALUE
At 31 March 2024 1
At 31 October 2022 1

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors 10,605 6,537
Other debtors 50,362 37,889
60,967 44,426

SCALA ARCHITECTS LLP (REGISTERED NUMBER: OC349358)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2022 TO 31 MARCH 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Bank loans and overdrafts 2,902 2,945
Trade creditors - 1,200
Taxation and social security 38,831 25,748
Other creditors 1,700 1,700
43,433 31,593

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2022
£    £   
Bank loans 9,646 7,983

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.

9. ULTIMATE CONTROLLING PARTY

The controlling party is N Jahangiri.