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Registered Number: 07752893
England and Wales

 

 

 


Filleted Accounts


for the year ended 31 October 2024

for

UNION ARCHITECTURE LTD.

 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 36,876    42,069 
36,876    42,069 
Current assets      
Debtors: amounts falling due within one year 4 42,466    40,117 
Cash at bank and in hand 161,145    152,944 
203,611    193,061 
Creditors: amount falling due within one year 5 (67,159)   (32,545)
Net current assets 136,452    160,516 
 
Total assets less current liabilities 173,328    202,585 
Creditors: amount falling due after more than one year 6 (61,617)   (77,680)
Provisions for liabilities 7 (11,578)   (10,247)
Net assets 100,133    114,658 
 

Capital and reserves 		     
Called up share capital 8 4    4 
Profit and loss account 100,129    114,654 
Shareholders' funds 100,133    114,658 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 31 October 2025 and were signed by:


-------------------------------
Ian Forster
Director
1
General Information
Union Architecture Ltd. is a private company, limited by shares, registered in England and Wales, registration number 07752893, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. 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 basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees





Average number of employees during the year was 3 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 November 2023 69,302    61,609    130,911 
Additions -    7,099    7,099 
Disposals -    -    - 
At 31 October 2024 69,302    68,708    138,010 
Depreciation
At 01 November 2023 38,951    49,891    88,842 
Charge for year 7,588    4,704    12,292 
On disposals -    -    - 
At 31 October 2024 46,539    54,595    101,134 
Net book values
Closing balance as at 31 October 2024 22,763    14,113    36,876 
Opening balance as at 01 November 2023 30,351    11,718    42,069 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 35,402    31,835 
Other Debtors 7,064    8,282 
42,466    40,117 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 603    - 
Corporation Tax 40,843    18,977 
PAYE & Social Security 6,439    1,281 
VAT 19,274    12,287 
67,159    32,545 

6.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans & Overdrafts 18,065    28,713 
Obligations Under HP/Financial Leases 43,552    48,967 
61,617    77,680 

7.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 11,578    10,247 
11,578    10,247 

8.

Share Capital

Authorised
2 Ordinary shares of £1.00 each
1 B Ordinary share of £1.00 each
1 C Ordinary share of £1.00 each
Allotted, called up and fully paid
2024
£		   2023
£
2 Ordinary shares of £1.00 each 2    2 
1 B Ordinary share of £1.00 each 1    1 
1 C Ordinary share of £1.00 each 1    1 
4    4 

2