REGISTERED NUMBER: 07708469 (England and Wales)

Financial Statements

for the Year Ended 31 July 2023

for

Atelier 2 Architecture Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J G Smith

D G Jones

REGISTERED OFFICE:

Oriel House

2 - 8 Oriel Road

Bootle

Merseyside

L20 7EP

REGISTERED NUMBER:

07708469 (England and Wales)

ACCOUNTANTS:

SB&P

Chartered Accountants

Oriel House

2-8 Oriel Road

Bootle

Liverpool

Merseyside

L20 7EP

FIXED ASSETS

Tangible assets

4

6,826

9,100

CURRENT ASSETS

Stocks

21,000

190,000

Debtors

5

522,532

343,482

Cash at bank

2,385

696

545,917

534,178

CREDITORS

Amounts falling due within one year

6

528,166

501,694

NET CURRENT ASSETS

17,751

32,484

TOTAL ASSETS LESS CURRENT LIABILITIES

24,577

41,584

CREDITORS

Amounts falling due after more than one year

7

22,602

26,952

NET ASSETS

1,975

14,632

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

1,875

14,532

SHAREHOLDERS' FUNDS

1,975

14,632

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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 30 September 2025 and were signed on its behalf by:

D G Jones - Director

1.	STATUTORY INFORMATION

Atelier 2 Architecture 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

Turnover represents net invoiced sales of services in the year, excluding value added tax. Turnover on contracts is recognised according to the stage reached in the contract by reference to the work done.

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

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks relates to work in progress, and is recognised when work performed on a contract has not yet been invoiced.

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.

Going concern

The company meets its day to day working capital requirements from support from its directors. No adjustments have been made to reflect the position if such support was withdrawn. This support is expected to continue for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 August 2022

and 31 July 2023

3,444

39,475

42,919

DEPRECIATION

At 1 August 2022

3,070

30,749

33,819

Charge for year

93

2,181

2,274

At 31 July 2023

3,163

32,930

36,093

NET BOOK VALUE

At 31 July 2023

281

6,545

6,826

At 31 July 2022

374

8,726

9,100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.23

31.7.22

£

£

Trade debtors

512,882

333,832

Other debtors

9,650

9,650

522,532

343,482

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.23

31.7.22

£

£

Bank loans and overdrafts

9,502

13,090

Trade creditors

(16,748

)

10,820

Taxation and social security

340,298

269,053

Other creditors

195,114

208,731

528,166

501,694

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.23

31.7.22

£

£

Bank loans

22,602

26,952

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.23

31.7.22

value:

£

£

100

Ordinary

1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2023 and 31 July 2022:

31.7.23

31.7.22

£

£

J G Smith

Balance outstanding at start of year

-

1,035

Amounts advanced

30,822

37,566

Amounts repaid

(31,565

)

(38,601

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(743

)

-

D G Jones

Balance outstanding at start of year

(2,372

)

51

Amounts advanced

45,708

38,480

Amounts repaid

(50,490

)

(40,903

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,154

)

(2,372

)