Registered number
04823364
Peter A Marshall Architect Limited
Filleted Accounts
31 May 2025
Peter A Marshall Architect Limited
Registered number: 04823364
Balance Sheet
as at 31 May 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 4 160 400
Current assets
Debtors 5 11,300 5,000
Cash at bank and in hand 853 4,191
12,153 9,191
Creditors: amounts falling due within one year 6 (10,023) (9,581)
Net current assets/(liabilities) 2,130 (390)
Net assets 2,290 10
Capital and reserves
Called up share capital 2 2
Profit and loss account 2,288 8
Shareholders' funds 2,290 10
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P A Marshall
Director
Approved by the board on 31 August 2025
Peter A Marshall Architect Limited
Notes to the Accounts
for the year ended 31 May 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 June 2024 30,000
At 31 May 2025 30,000
Amortisation
At 1 June 2024 30,000
At 31 May 2025 30,000
Net book value
At 31 May 2025 -
4 Tangible fixed assets
Office equipment
£
Cost
At 1 June 2024 17,670
At 31 May 2025 17,670
Depreciation
At 1 June 2024 17,270
Charge for the year 240
At 31 May 2025 17,510
Net book value
At 31 May 2025 160
At 31 May 2024 400
5 Debtors 2025 2024
£ £
Trade debtors 7,650 -
Directors loans 3,650 5,000
11,300 5,000
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 309 -
Taxation and social security costs 8,214 8,081
Other creditors 1,500 1,500
10,023 9,581
7 Controlling party
The company is controlled by the director.
8 Other information
Peter A Marshall Architect Limited is a private company limited by shares and incorporated in England. Its registered office is:
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
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