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REGISTERED NUMBER: 04961388 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

HUGH BROUGHTON ARCHITECTS LIMITED

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HUGH BROUGHTON ARCHITECTS LIMITED

COMPANY INFORMATION
For The Year Ended 30 November 2024







DIRECTORS: Mr H Broughton
Mr A C B Knight





SECRETARY: Mrs M Broughton





REGISTERED OFFICE: 41 Beavor Lane
London
W6 9BL





REGISTERED NUMBER: 04961388 (England and Wales)





ACCOUNTANTS: BAND Advisory Group Limited
111 Charterhouse Street
London
EC1M 6AW

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

BALANCE SHEET
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,000 13,500
Property, plant and equipment 5 9,969 11,165
21,969 24,665

CURRENT ASSETS
Debtors 6 556,298 640,549
Cash at bank and in hand 2,316,803 2,028,190
2,873,101 2,668,739
CREDITORS
Amounts falling due within one year 7 708,426 288,033
NET CURRENT ASSETS 2,164,675 2,380,706
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,186,644

2,405,371

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 2,186,634 2,405,361
SHAREHOLDERS' FUNDS 2,186,644 2,405,371

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

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

The directors acknowledge their 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.

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

BALANCE SHEET - continued
30 November 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 Board of Directors and authorised for issue on 26 July 2025 and were signed on its behalf by:





Mr H Broughton - Director


HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2024


1. STATUTORY INFORMATION

Hugh Broughton Architects 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.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc - 25% on a straight line method

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2024


2. ACCOUNTING POLICIES - continued

Work in progress
Work in progress is valued on the basis of direct costs based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2023
and 30 November 2024 15,000
AMORTISATION
At 1 December 2023 1,500
Charge for year 1,500
At 30 November 2024 3,000
NET BOOK VALUE
At 30 November 2024 12,000
At 30 November 2023 13,500

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2024


5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 December 2023 105,787
Additions 7,156
At 30 November 2024 112,943
DEPRECIATION
At 1 December 2023 94,622
Charge for year 8,352
At 30 November 2024 102,974
NET BOOK VALUE
At 30 November 2024 9,969
At 30 November 2023 11,165

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 380,762 483,753
Amounts recoverable on contract - 841
Other debtors - 27,598
Prepayments and accrued income 175,536 128,357
556,298 640,549

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax (47,597 ) 13,782
Social security and other taxes 25,923 23,920
VAT 75,140 36,472
Other creditors 504,049 2,422
Credit card 3,390 1,529
Directors' current accounts 151 805
Accruals and deferred income 147,370 209,103
708,426 288,033

HUGH BROUGHTON ARCHITECTS LIMITED (REGISTERED NUMBER: 04961388)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2024


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 63,440 63,440
Between one and five years 79,300 148,027
142,740 211,467

9. RELATED PARTY DISCLOSURES

At the year end date the company owed £151 (2023: £805) to one of the directors. This balance is interest free and repayable on demand.