REGISTERED NUMBER: 07930835 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Bogle Architects Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Beresford

I Bogle

SECRETARY:

B Beresford

REGISTERED OFFICE:

105/107 Freston Road

London

W11 4BD

REGISTERED NUMBER:

07930835 (England and Wales)

ACCOUNTANTS:

Cox & Co Limited

Chartered Certified Accountants

3 Hagley Court North

The Waterfront

Dudley

West Midlands

DY5 1XF

FIXED ASSETS

Tangible assets

4

13,161

17,548

CURRENT ASSETS

Debtors

5

1,476,475

973,075

Cash at bank

10,392

20,072

1,486,867

993,147

CREDITORS

Amounts falling due within one year

6

(1,353,169

)

(892,461

)

NET CURRENT ASSETS

133,698

100,686

TOTAL ASSETS LESS CURRENT LIABILITIES

146,859

118,234

CREDITORS

Amounts falling due after more than one year

7

(12,500

)

(37,500

)

PROVISIONS FOR LIABILITIES

-

(465

)

NET ASSETS

134,359

80,269

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

134,358

80,268

SHAREHOLDERS' FUNDS

134,359

80,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 29 September 2025 and were signed on its behalf by:

I Bogle - Director

1.	STATUTORY INFORMATION

Bogle Architects 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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 etc

-

33% on cost and 25% on reducing balance

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.

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 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 10 (2023 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

102,985

DEPRECIATION

At 1 January 2024

85,437

Charge for year

4,387

At 31 December 2024

89,824

NET BOOK VALUE

At 31 December 2024

13,161

At 31 December 2023

17,548

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

284,200

309,955

Amounts owed by group undertakings

-

18,478

Other debtors

1,192,275

644,642

1,476,475

973,075

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

64,038

28,304

Trade creditors

207,042

95,344

Amounts owed to group undertakings

917,224

709,556

Taxation and social security

97,875

19,250

Other creditors

66,990

40,007

1,353,169

892,461

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

12,500

37,500

8.	LEASING AGREEMENTS

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

31.12.24

31.12.23

£

£

Within one year

49,065

49,065

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Bank loans

37,488

62,500

The bank loan is secured by fixed and floating charges held over all assets of the Company.

10.	ULTIMATE CONTROLLING PARTY