REGISTERED NUMBER: OC362714 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cowper Griffith Architects LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

S J Redman

A Small

S Everatt

REGISTERED OFFICE:

15 High Street

Whittlesford

Cambridge

CB22 4LT

REGISTERED NUMBER:

OC362714 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

7,944

12,913

CURRENT ASSETS

Debtors

5

205,041

260,682

Cash at bank and in hand

99,394

86,815

304,435

347,497

CREDITORS

Amounts falling due within one year

6

127,755

135,379

NET CURRENT ASSETS

176,680

212,118

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

184,624

225,031

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

23,891

41,803

MEMBERS' OTHER INTERESTS

Capital accounts

150,000

150,000

Other reserves

10,733

33,228

184,624

225,031

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

23,891

41,803

Members' other interests

160,733

183,228

184,624

225,031

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 year ended 31 March 2025.

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 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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 5 August 2025 and were signed by:

S J Redman - Designated member

1.	STATUTORY INFORMATION

Cowper Griffith 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 amounts invoiced to customers, except in respect of contracting activities where turnover represents the value of work carried out during the year including amounts not invoiced. Turnover excludes value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

Straight line over 3 years and 15% on reducing balance

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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Long term contracts

Profit on contracting activities is taken as work progresses. Unless a more conservative approach is necessary, the percentage margin on each individual contract is the lower of the margin earned to date and that forecast to completion. Full provision is made for contract losses as soon as they are foreseen. Amounts recoverable on long term contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 12 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

131,018

Additions

2,835

Disposals

(2,628

)

At 31 March 2025

131,225

DEPRECIATION

At 1 April 2024

118,105

Charge for year

6,564

Eliminated on disposal

(1,388

)

At 31 March 2025

123,281

NET BOOK VALUE

At 31 March 2025

7,944

At 31 March 2024

12,913

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

149,917

209,010

Amounts recoverable contracts

32,281

29,267

Prepayments and accrued income

22,843

22,405

205,041

260,682

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

45,766

24,686

Social security and other taxes

14,007

16,181

Other creditors

-

3,192

VAT

62,081

83,913

Accrued expenses

5,901

7,407

127,755

135,379

7.	SECURED DEBTS

On 3 May 2012 a charge was registered with Svenska Handlesbanken containing fixed and floating charges over the assets of the company.

8.	FINANCIAL INSTRUMENTS

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts to members rank equally along with other creditors.