Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 false 6 2024-02-01 architects 6 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07929083 2024-02-01 2025-01-31 07929083 2023-02-01 2024-01-31 07929083 2025-01-31 07929083 2024-01-31 07929083 c:Director2 2024-02-01 2025-01-31 07929083 d:FurnitureFittings 2024-02-01 2025-01-31 07929083 d:FurnitureFittings 2025-01-31 07929083 d:FurnitureFittings 2024-01-31 07929083 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 07929083 d:CurrentFinancialInstruments 2025-01-31 07929083 d:CurrentFinancialInstruments 2024-01-31 07929083 d:Non-currentFinancialInstruments 2025-01-31 07929083 d:Non-currentFinancialInstruments 2024-01-31 07929083 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 07929083 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 07929083 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 07929083 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 07929083 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-01-31 07929083 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-01-31 07929083 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-01-31 07929083 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-01-31 07929083 d:ShareCapital 2025-01-31 07929083 d:ShareCapital 2024-01-31 07929083 d:CapitalRedemptionReserve 2025-01-31 07929083 d:CapitalRedemptionReserve 2024-01-31 07929083 d:RetainedEarningsAccumulatedLosses 2025-01-31 07929083 d:RetainedEarningsAccumulatedLosses 2024-01-31 07929083 c:FRS102 2024-02-01 2025-01-31 07929083 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07929083 c:FullAccounts 2024-02-01 2025-01-31 07929083 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07929083 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 07929083 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 07929083 2 2024-02-01 2025-01-31 07929083 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 07929083 SOUP ARCHITECTS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
SOUP ARCHITECTS LTD REGISTERED NUMBER: 07929083 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 9,594 |  | 10,639
|  |  | 9,594 |  | 10,639
Current assets |  |  |  |  |
Stocks |  | 25,029 |  | 14,253 |
Debtors: amounts falling due within one year | 6 | 27,870 |  | 30,341 |
Cash at bank and in hand | 7 | 18,123 |  | 89,319 |
|  | 71,022 |  | 133,913 |
Creditors: amounts falling due within one year | 8 | (28,462) |  | (28,286) |
Net current assets |  |  | 42,560 |  | 105,627
Total assets less current liabilities |  |  | 52,154 |  | 116,266
Creditors: amounts falling due after more than one year | 9 |  | (2,500) |  | (7,500)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (743) |  | (2,011) |
|  |  | (743) |  | (2,011)
Net assets |  |  | 48,911 |  | 106,755
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Capital redemption reserve |  |  | (25) |  | (25)
Profit and loss account |  |  | 48,836 |  | 106,680
|  |  | 48,911 |  | 106,755
Page 1
SOUP ARCHITECTS LTD REGISTERED NUMBER: 07929083 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P Walls
Director
Date: 21 October 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
SOUP ARCHITECTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
Soup Architects Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the contents page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the directors have adopted the going concern basis of accounting in preparing the financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
SOUP ARCHITECTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures & fittings | - | 20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Work in progress
Work in progress and finished goods include labour and attributable overheads.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
SOUP ARCHITECTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.14 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.
4. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 6).
Page 5
SOUP ARCHITECTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
5. | Tangible fixed assets
|  | Fixtures & fittings
|  | £
| Cost or valuation |
| At 1 February 2024 | 29,274
| Additions | 2,748
| At 31 January 2025 | 32,022
| Depreciation |
| At 1 February 2024 | 18,635
| Charge for the year on owned assets | 3,793
| At 31 January 2025 | 22,428
| Net book value |
| At 31 January 2025 | 9,594
| At 31 January 2024 | 10,639
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 19,722 | 30,178
| Other debtors | 140 | 25
| Prepayments and accrued income | 8,008 | 138
|  | 27,870 | 30,341
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 18,123 | 89,319
|  | 18,123 | 89,319
Page 6
SOUP ARCHITECTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,000 | 5,000
| Corporation tax | - | 8,013
| Other taxation and social security | 13,352 | 8,964
| Other creditors | 7,385 | 3,624
| Accruals and deferred income | 2,725 | 2,685
|  | 28,462 | 28,286
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,500 | 7,500
|  | 2,500 | 7,500
Page 7
SOUP ARCHITECTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,000 | 5,000
|  | 5,000 | 5,000
| Amounts falling due 1-2 years |  |
| Bank loans | 2,500 | 5,000
|  | 2,500 | 5,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 2,500
|  | - | 2,500
|  | 7,500 | 12,500
Page 8
SOUP ARCHITECTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (2,011)
| Utilised in year | 1,268
| At end of year | (743)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (743) | (2,011)
|  | (743) | (2,011)
12. | Taxation
The company has losses of £6,560 to carry forward against future profits.
13. | Related party transactions
| In other creditors there is a Director's loan of £7,221 (2024: £3,470) provided to the company. Interest of 0% is paid on this loan and it is repayable on demand.
Page 9