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REGISTERED NUMBER: 05330775 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

WALTERS AND COHEN ARCHITECTS LIMITED

WALTERS AND COHEN ARCHITECTS LIMITED (REGISTERED NUMBER: 05330775)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WALTERS AND COHEN ARCHITECTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | M Cohen

| C Walters

| G Bonfanti

| R A Hill

| H M Anderson

| SECRETARY: | C Walters

| REGISTERED OFFICE: | 2 Wilkin Street

| London

| NW5 3NL

| REGISTERED NUMBER: | 05330775 (England and Wales)

| ACCOUNTANTS: | MGR SD Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

WALTERS AND COHEN ARCHITECTS LIMITED (REGISTERED NUMBER: 05330775)

BALANCE SHEET

30 APRIL 2025

| 30.4.25 |  | 30.4.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 16,171 |  | 20,854 |  |

16,171 |  | 20,854 |  |

CURRENT ASSETS

Stocks | 132,391 |  | 138,906 |  |

Debtors | 6 | 263,060 |  | 249,924 |  |

Cash at bank and in hand | 60,527 |  | 10,095 |  |

455,978 |  | 398,925 |  |

CREDITORS

Amounts falling due within one year | 7 | (344,336 | ) | (360,859 | ) |

NET CURRENT ASSETS | 111,642 |  | 38,066 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 127,813 |  | 58,920 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (121,029 | ) | (10,956 | ) |

PROVISIONS FOR LIABILITIES | 11 | (2,815 | ) | (4,304 | ) |

NET ASSETS | 3,969 |  | 43,660 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 200 |  | 200 |  |

Retained earnings | 3,769 |  | 43,460 |  |

SHAREHOLDERS' FUNDS | 3,969 |  | 43,660 |  |

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.

WALTERS AND COHEN ARCHITECTS LIMITED (REGISTERED NUMBER: 05330775)

BALANCE SHEET - continued

30 APRIL 2025

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 6 August 2025 and were signed on its behalf by:

M Cohen - Director

C Walters - Director

WALTERS AND COHEN ARCHITECTS LIMITED (REGISTERED NUMBER: 05330775)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Walters And Cohen 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.

| Turnover

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

| Revenue is recognised by reference to the degree of completion of each contract, provided that the outcome can be reliably estimated.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 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.

WALTERS AND COHEN ARCHITECTS LIMITED (REGISTERED NUMBER: 05330775)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to the profit and loss account 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 22 (2024 - 26 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 100,000 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 100,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

WALTERS AND COHEN ARCHITECTS LIMITED (REGISTERED NUMBER: 05330775)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 4,919 |  | 104,404 |  | 206,511 |  | 315,834 |  |

| Additions | - |  | - |  | 609 |  | 609 |  |

| At 30 April 2025 | 4,919 |  | 104,404 |  | 207,120 |  | 316,443 |  |

| DEPRECIATION

| At 1 May 2024 | 4,905 |  | 101,277 |  | 188,798 |  | 294,980 |  |

| Charge for year | 4 |  | 782 |  | 4,506 |  | 5,292 |  |

| At 30 April 2025 | 4,909 |  | 102,059 |  | 193,304 |  | 300,272 |  |

| NET BOOK VALUE

| At 30 April 2025 | 10 |  | 2,345 |  | 13,816 |  | 16,171 |  |

| At 30 April 2024 | 14 |  | 3,127 |  | 17,713 |  | 20,854 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 115,195 |  | 175,534 |  |

| Other debtors | 147,865 |  | 74,390 |  |

263,060 |  | 249,924 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans and overdrafts (see note 9) | 217,099 |  | 114,256 |  |

| Trade creditors | 52,537 |  | 56,381 |  |

| Taxation and social security | 65,834 |  | 169,753 |  |

| Other creditors | 8,866 |  | 20,469 |  |

344,336 |  | 360,859 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans (see note 9) | 121,029 |  | 10,956 |  |

WALTERS AND COHEN ARCHITECTS LIMITED (REGISTERED NUMBER: 05330775)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

9. | LOANS

| An analysis of the maturity of loans is given below:

| 30.4.25 |  | 30.4.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 142,449 |  | 69,079 |  |

| Bank loans | 74,650 |  | 45,177 |  |

217,099 |  | 114,256 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 68,595 |  | 10,956 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 52,434 |  | - |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank overdrafts | 142,449 |  | 69,079 |  |

| Loans | 195,679 |  | 56,133 |  |

338,128 |  | 125,212 |  |

| Included within the above is £10,978 (2024: £21,604) secured under the Bounce Back Loan scheme and the remaining balance is secured by a floating charge over the assets of the company.

11. | PROVISIONS FOR LIABILITIES

| 30.4.25 |  | 30.4.24

£ | £ |

| Deferred tax | 2,815 |  | 4,304 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 4,304 |  |

| Provided during year | (1,489 | ) |

| Balance at 30 April 2025 | 2,815 |  |

WALTERS AND COHEN ARCHITECTS LIMITED (REGISTERED NUMBER: 05330775)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |

13. | PENSION COMMITMENTS

| The company makes payments to a defined contribution scheme on behalf of the employees. Amounts charged to the profit and loss account were £28,425 (2024: £136,933). There were outstanding contributions of £2,031 (2024: £1,509) at the balance sheet date.

14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

| 30.4.25 |  | 30.4.24

£ | £ |

| C Walters and M Cohen

| Balance outstanding at start of year | - |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 61,329 |  | - |  |

| The company charged the directors interest on the above balance at the official rate.

| M Cohen and C Walters have provided personal guarantees in support of the company's bank indebtedness.

15. | RELATED PARTY DISCLOSURES

| M Cohen and C Walters

| Directors of the company.

| During the year the directors mentioned above charged rent to the company on a commercial arms length basis totalling £111,000 (2024: £81,060).