2023-11-01 2024-10-31 08068266 N J Architects Limited false 08068266 2023-11-01 2024-10-31 08068266 uk-bus:Director1 2023-11-01 2024-10-31 08068266 uk-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 08068266 uk-bus:SmallEntities 2023-11-01 2024-10-31 08068266 uk-bus:FullAccounts 2023-11-01 2024-10-31 08068266 uk-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 08068266 2023-11-01 08068266 2024-10-31 08068266 2023-10-31 xbrli:pure iso4217:GBP 08068266 2022-11-01 2023-10-31
Company Registration Number : 08068266 (England and Wales)
08068266
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2024-10-31
false
N J Architects Limited
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2023-11-01
N J Architects Limited
Unaudited filleted financial statements
For the year ended 31 October 2024
N J Architects Limited
Contents
For the year ended 31 October 2024

CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 7


N J Architects Limited
Company Information
For the year ended 31 October 2024

Company registration number 08068266 (England and Wales)
Directors Nigel Jacques
Helen Jacques
Registered office address 27 Margerison Road
Ben Rhydding
Ilkley Leeds
West Yorkshire
LS29 8QY
Accountant Root Accountants Ltd
Chartered Management Accountants
Sandown House
LS22 7DN
N J Architects Limited
Statement of Financial Position
For the year ended 31 October 2024

2024 2023
Notes £ £
Fixed assets
Property, plant and equipment 4,148 5,261
4,148 5,261
Current assets
Debtors 6 88,706 80,084
Cash and cash equivalents 62,067 98,500
150,773 178,584
Current liabilities
Creditors: Amounts falling due within one year 7 (46,707) (55,848)
(46,707) (55,848)
Net current assets/(liabilities) 104,066 122,735
Total assets less current liabilities 108,214 127,997
Non-current liabilities
Creditors: Amounts falling due after more than one year 8 (6,400) (16,000)
Net assets/(liabilities) 101,814 111,997
Capital and reserves
Called up share capital 9 110 110
Retained earnings 101,704 111,887
Shareholder's funds 101,814 111,997
For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 11 June 2025
.............................
Nigel Jacques (Director)
Company registration number: 08068266
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2024-10-31 31 October 2024
2024 2023
£ £
Fixed Assets 4,148 5,261
Current Assets 150,120 173,441
Prepayments and accrued income 0 4,455
Creditors: amounts falling due within one year (46,054) (55,161)
Net current assets/(liabilities) 104,066 122,735
Total assets less current liabilities 108,214 127,997
CREDITORS: Amounts falling due more than one year (6,400) (16,000)
Net Assets/(liabilities) 101,814 111,997
Capital and Reserves 101,814 111,997
For the year ending 31/10/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. For the year ending 31-10-2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 11 June 2025 2025-06-11 and signed on behalf of the board,
.............................
Nigel Jacques
Director
Company registration number: 08068266
N J Architects Limited
Notes to the Financial Statements
For the year ended 31 October 2024

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 27 Margerison Road, Ben Rhydding, Ilkley Leeds, West Yorkshire, LS29 8QY.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings25% reducing balance
Equipment
Motor Cars
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised 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 liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

(4) Employees
During the year, the average number of employees including director was 2 (2023 : 2).

(5) Tangible fixed assets
Fixtures and Fittings
£
Cost
As at 01 November 202315,311
Additions260
As at 31 October 202415,571
Depreciation
As at 01 November 202310,049
For the year1,374
As at 31 October 202411,423
Net book value
As at 31 October 20244,148
As at 31 October 20235,262

(6) Debtors
Amounts falling due within one year
2024 2023
£ £
Trade debtors 88,053 74,942
Other debtors 654 688
Prepayments and accrued income - 4,455
88,706 80,084

(7) Creditors: Amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 9,600 9,600
Other taxes and social security 20,469 28,456
Other creditors 12,484 10,477
Accruals and deferred income 4,154 7,315
46,707 55,848

(8) Creditors: Amounts falling due after more than one year
2024 2023
£ £
Bank loans and overdrafts 6,400 16,000
6,400 16,000

(9) Share capital
Alloted, called up and fully paid: 2024 2023
£ £
100 (2023 : 100) Ordinary Shares of £ 1 each100100
5 (2023 : 5) Ordinary A Shares of £ 1 each55
5 (2023 : 5) Ordinary B Shares of £ 1 each55
110 110
Ordinary Shares do not have any specific voting, winding up, dividend or redeemable rights attached to them.
Ordinary A and Ordinary B shares have full rights in the company with respect to voting, and distributions. They are also entitled
to dividends but at a different rate to the other classes of shares, and as decided by the director.
Retained earnings 2024
£
At 1 November 2023 111,887
Profit of the year 34,467
Dividends paid (44,650)
At 31 October 2024 101,704