REGISTERED NUMBER: 15293767 (England and Wales)

ASSOCIATED ARCHITECTS UK LIMITED

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

J C H Hall

W Jukes

R J Perry

S Townsend

REGISTERED OFFICE:

1 Severn Street Place

The Mailbox

Birmingham

West Midlands

B1 1SE

REGISTERED NUMBER:

15293767 (England and Wales)

ACCOUNTANTS:

Sephton & Company LLP

Chartered Certified Accountants

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

REVIEW OF BUSINESS

As previously reported, on 28th March 2024 ownership of Associated Architects UK Limited was transferred to an Employee Ownership Trust (EOT), that trust now owning the company for the benefit of all employees.

The financial statements presented are for the year ended 30 April 2025. In respect of the comparative figures in these financial statements they include the two month trading period from 1st March 2024 to 30th April 2024.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2024 to the date of this report.

J C H Hall

W Jukes

R J Perry

S Townsend

CHARITABLE DONATIONS

During the financial year, the company made donations to various charities totalling £5,454. No donations were made for political purposes.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J C H Hall - Director

15 September 2025

FIXED ASSETS

Tangible assets

4

126,219

145,254

CURRENT ASSETS

Debtors

5

2,308,498

1,670,535

Cash at bank

1,729,982

912,718

4,038,480

2,583,253

CREDITORS

Amounts falling due within one year

6

2,366,289

2,057,019

NET CURRENT ASSETS

1,672,191

526,234

TOTAL ASSETS LESS CURRENT LIABILITIES

1,798,410

671,488

PROVISIONS FOR LIABILITIES

9,455

10,227

NET ASSETS

1,788,955

661,261

CAPITAL AND RESERVES

Called up share capital

550,000

550,000

Retained earnings

8

1,238,955

111,261

1,788,955

661,261

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 15 September 2025 and were signed on its behalf by:

J C H Hall - Director

1.	STATUTORY INFORMATION

Associated Architects UK 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

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

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

-

at varying rates on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 64 (2024 - 58 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

Bicycles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

16,242

568

-

135,936

152,746

Additions

-

4,261

3,780

18,802

26,843

At 30 April 2025

16,242

4,829

3,780

154,738

179,589

DEPRECIATION

At 1 May 2024

425

24

-

7,043

7,492

Charge for year

2,551

554

945

41,828

45,878

At 30 April 2025

2,976

578

945

48,871

53,370

NET BOOK VALUE

At 30 April 2025

13,266

4,251

2,835

105,867

126,219

At 30 April 2024

15,817

544

-

128,893

145,254

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Trade debtors

2,202,851

1,574,509

Other debtors

105,647

96,026

2,308,498

1,670,535

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Trade creditors

276,279

455,119

Taxation and social security

1,187,221

383,545

Other creditors

902,789

1,218,355

2,366,289

2,057,019

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30/4/25

30/4/24

£

£

Within one year

129,060

129,060

Between one and five years

440,955

516,240

In more than five years

-

53,775

570,015

699,075

8.

RESERVES

Retained

earnings

£

At 1 May 2024

111,261

Profit for the year

1,927,694

Capital contributions to

Employee Ownership Trust

(800,000

)

At 30 April 2025

1,238,955