| REGISTERED NUMBER: |
| Report of the Members and |
| Unaudited Financial Statements for the Year Ended 31 August 2024 |
| for |
| Four Architecture & Design LLP |
| REGISTERED NUMBER: |
| Report of the Members and |
| Unaudited Financial Statements for the Year Ended 31 August 2024 |
| for |
| Four Architecture & Design LLP |
| Four Architecture & Design LLP (Registered number: OC377379) |
| Contents of the Financial Statements |
| for the Year Ended 31 August 2024 |
| Page |
| General Information | 1 |
| Report of the Members | 2 |
| Chartered Accountants' Report | 3 |
| Income Statement | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 |
| Four Architecture & Design LLP |
| General Information |
| for the Year Ended 31 August 2024 |
| Designated members: |
| Registered office: |
| Registered number: |
| Accountants: |
| 5th Floor Hodge House |
| 114-116 St Mary Street |
| Cardiff |
| CF10 1DY |
| Four Architecture & Design LLP (Registered number: OC377379) |
| Report of the Members |
| for the Year Ended 31 August 2024 |
| The members present their report with the financial statements of the LLP for the year ended 31 August 2024. |
| Principal activity |
| The principal activity of the LLP in the year under review was that of architectural and design services. |
| Designated members |
| The designated members during the year under review were: |
| Results for the year and allocation to members |
| The loss for the year before members' remuneration and profit shares was £25,379 (2023 - £28,690 loss). |
| Members' interests |
| On behalf of the members: |
| Chartered Accountants' Report to the Members |
| on the Unaudited Financial Statements of |
| Four Architecture & Design LLP |
| In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Four Architecture & Design LLP for the year ended 31 August 2024 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the members of Four Architecture & Design LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Four Architecture & Design LLP and state those matters that we have agreed to state to the members of Four Architecture & Design LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Four Architecture & Design LLP and its members, as a body, for our work or for this report. |
| It is your duty to ensure that Four Architecture & Design LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Four Architecture & Design LLP. You consider that Four Architecture & Design LLP is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Four Architecture & Design LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| 5th Floor Hodge House |
| 114-116 St Mary Street |
| Cardiff |
| CF10 1DY |
| Date: ............................................. |
| Four Architecture & Design LLP (Registered number: OC377379) |
| Income Statement |
| for the Year Ended 31 August 2024 |
| 2024 | 2023 |
| Notes | £ | £ |
| Turnover |
| Cost of sales | ( |
) | ( |
) |
| Gross profit/(loss) | ( |
) |
| Administrative expenses | ( |
) | ( |
) |
| Operating loss and |
| Loss for the financial year before members' remuneration and profit shares |
(25,379 |
) |
(28,690 |
) |
| Loss for the financial year before members' remuneration and profit shares |
(25,379 |
) |
(28,690 |
) |
| Members' remuneration charged as an expense |
4 |
25,379 |
28,690 |
| Profit for the financial year available for discretionary division among members |
| Four Architecture & Design LLP (Registered number: OC377379) |
| Balance Sheet |
| 31 August 2024 |
| 2024 | 2023 |
| Notes | £ | £ |
| Current assets |
| Debtors | 5 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| Net current assets |
| Total assets less current liabilities |
| and |
| Net assets attributable to members | 12,777 | 4,014 |
| Loans and other debts due to members | 7 | 12,777 | 4,014 |
| Total members' interests |
| Loans and other debts due to members | 7 | 12,777 | 4,014 |
| Amounts due from members | 5 | (5,342 | ) | - |
| 7,435 | 4,014 |
| 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. |
| The financial statements were approved by the members of the LLP and authorised for issue on |
| Four Architecture & Design LLP (Registered number: OC377379) |
| Notes to the Financial Statements |
| for the Year Ended 31 August 2024 |
| 1. | Statutory information |
| Four Architecture & Design 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 |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| 3. | Employee information |
| The average number of employees during the year was NIL (2023 - NIL). |
| 4. | Information in relation to members |
| 2024 | 2023 |
| £ | £ |
| Members' remuneration charged as an expense |
| Automatic division of loss | (25,379 | ) | (28,690 | ) |
| 5. | Debtors: amounts falling due within one year |
| 2024 | 2023 |
| £ | £ |
| Trade debtors |
| Amounts due from members | 5,342 | - |
| VAT |
| Prepayments and accrued income |
| 6. | Creditors: amounts falling due within one year |
| 2024 | 2023 |
| £ | £ |
| Trade creditors |
| Accrued expenses |
| 7. | Loans and other debts due to members |
| In the unlikely event of winding up, amounts due to Members would be ranked alongside all other unsecured debt. |
| Four Architecture & Design LLP (Registered number: OC377379) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2024 |
| 8. | Related party disclosures |
| A & Q Partnership (London) Ltd |
| Member |
| During the year the partnership made purchases of £9,612 (2023: £70,895) and sales of £13,423 (2023: £74,242) to and from A & Q Partnership (London) Ltd. |
| 2024 | 2023 |
| £ | £ |
| Amount due from/(to) related party at the balance sheet date | 9,454 | 26,320 |
| Axis Architecture & Design Management Ltd |
| Member |
| During the year the partnership made purchases of £Nil (2023: £27,054) and sales of £Nil (2023: £29,188) to and from Axis Architecture & Design Management Ltd. |
| 2024 | 2023 |
| £ | £ |
| Amount due from/(to) related party at the balance sheet date | 4,259 | 1,004 |
| Fouin & Bell Architects Ltd |
| Member |
| During the year the partnership made purchases of £Nil (2023: £34,111) and sales of £Nil (2023: £35,916) to and from Fouin & Bell Architects Ltd. |
| 2024 | 2023 |
| £ | £ |
| Amount due from/(to) related party at the balance sheet date | (5,342) | 6,977 |
| HLN Ltd |
| Member |
| During the year the partnership made purchases of £23,947 (2023: £82,250) and sales of £24,847 (2023: £74,847) to and from HLN Architects Ltd. |
| 2024 | 2023 |
| £ | £ |
| Amount due from/(to) related party at the balance sheet date | 8,578 | 16,457 |