REGISTERED NUMBER: 08777481 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Augustus Brown Architects Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A R Brown

SECRETARY:

REGISTERED OFFICE:

Rivermill House

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

REGISTERED NUMBER:

08777481 (England and Wales)

ACCOUNTANTS:

Fenlon & Co

Chartered Certified Accountants

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

FIXED ASSETS

Tangible assets

4

5,145

6,060

CURRENT ASSETS

Debtors

5

6,975

16,997

Cash at bank

846

10,332

7,821

27,329

CREDITORS

Amounts falling due within one year

6

11,277

28,370

NET CURRENT LIABILITIES

(3,456

)

(1,041

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,689

5,019

PROVISIONS FOR LIABILITIES

7

1,300

1,500

NET ASSETS

389

3,519

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

289

3,419

389

3,519

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2025 and were signed by:

A R Brown - Director

1.	STATUTORY INFORMATION

Augustus Brown Architects Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is Rivermill House, 6 High Street, Wheathampstead, Herts AL4 8AA.

The financial statements are presented in Sterling, which is the functional currency of the company.

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.

Revenue

Revenue comprises the fair value of goods and services supplied by the company, net of Value Added Tax having regard to the fulfilment of contractual obligations.

Tangible fixed assets and depreciation

Fixed assets are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Furniture and Equipment - 25% Reducing Balance.

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Pension costs

The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the Profit and Loss Account.

Dividends

Final ordinary dividends payable to shareholders of the Company are recognised in the period that they are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are paid.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Office

furniture

& equipment

£

COST

At 1 February 2024

24,642

Additions

800

At 31 January 2025

25,442

DEPRECIATION

At 1 February 2024

18,582

Charge for year

1,715

At 31 January 2025

20,297

NET BOOK VALUE

At 31 January 2025

5,145

At 31 January 2024

6,060

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

-

2,657

Directors' loan accounts

-

9,914

Prepayments and accrued income

6,975

4,426

6,975

16,997

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Tax

-

18,468

Social security and other taxes

87

3,037

Directors' loan accounts

9,462

-

Accruals and deferred income

1,728

6,865

11,277

28,370

7.	PROVISIONS FOR LIABILITIES

31.1.25

31.1.24

£

£

Deferred tax

1,300

1,500

Deferred

tax

£

Balance at 1 February 2024

1,500

Released during year

(200

)

Balance at 31 January 2025

1,300

Deferred tax has arisen because Capital Allowances exceed depreciation provided in the accounts.

Deferred tax is provided at 25% (2024 : 25%)

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25

31.1.24

£

£

A R Brown

Balance outstanding at start of year

9,914

22,761

Amounts advanced

-

9,914

Amounts repaid

(9,914

)

(22,761

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

9,914

9.	ULTIMATE CONTROLLING PARTY

Ultimate control of the company is vested in the Director, Mr A R Brown, who owns the entire share capital.