Claudio Silvestrin Architects Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03557498 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

CLAUDIO SILVESTRIN ARCHITECTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C P Silvestrin

SECRETARY:

G Salmaso

REGISTERED OFFICE:

2 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

03557498 (England and Wales)

ACCOUNTANTS:

Barber & Company

A trading name of PCM Accounting Limited

2 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Property, plant and equipment

4

50,985

59,460

Investments

5

-

5,802

50,985

65,262

CURRENT ASSETS

Debtors

6

5,127

41,412

Cash at bank and in hand

41,609

59,274

46,736

100,686

CREDITORS

Amounts falling due within one year

7

90,271

81,965

NET CURRENT (LIABILITIES)/ASSETS

(43,535

)

18,721

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,450

83,983

PROVISIONS FOR LIABILITIES

6,911

7,885

NET ASSETS

539

76,098

CAPITAL AND RESERVES

Called up share capital

8

195

Retained earnings

344

75,903

SHAREHOLDERS' FUNDS

539

76,098

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 director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2025 and were signed by:

C P Silvestrin - Director

1.	STATUTORY INFORMATION

Claudio Silvestrin 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.

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 represents amounts receivable in respect of fees receivable, excluding 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

-

15% 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

COST

At 1 May 2024

9,964

56,046

92,062

158,072

Additions

-

6,353

At 30 April 2025

9,964

56,046

98,415

164,425

DEPRECIATION

At 1 May 2024

4,862

42,346

51,404

98,612

Charge for year

1,021

2,054

11,753

14,828

At 30 April 2025

5,883

44,400

63,157

113,440

NET BOOK VALUE

At 30 April 2025

4,081

11,646

35,258

50,985

At 30 April 2024

5,102

13,700

40,658

59,460

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2024

5,802

Disposals

(5,802

)

At 30 April 2025

-

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

5,802

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

1,200

19,845

Other debtors

2,327

1,487

Prepayments and accrued income

1,600

20,080

5,127

41,412

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade creditors

33,319

40,916

Corporation tax

26,154

21,316

Other creditors

321

1,024

Director's current account

10,577

4,365

Accruals and deferred income

19,900

14,344

90,271

81,965

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

195

Ordinary

£1

195

9.	RELATED PARTY DISCLOSURES

During the year under review, the company was under the control of Mr C P Silvestrin, its managing director and 100% shareholder.

Mr C P Silvestrin is also the managing director and 100% shareholder of the company's associated company, Claudio Silvestrin Limited.

During the year under review £54,000 (2024: £54,000) of rent was paid for rental of a properties owned by Mr C P Silvestrin.