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Registered number: 11836755 VOID ARCHITECTURE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
VOID ARCHITECTURE LTD REGISTERED NUMBER:11836755
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 31 March |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 61,207 |  | 15,146
|  |  | 61,207 |  | 15,146
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 95,823 |  | 128,560 |
Bank account |  | 101,965 |  | 37,575 |
|  | 197,788 |  | 166,135 |
Creditors: amounts falling due within one year | 6 | (79,473) |  | (73,773) |
Net current assets |  |  | 118,315 |  | 92,362
Total assets less current liabilities |  |  | 179,522 |  | 107,508
Creditors: amounts falling due after more than one year | 7 |  | (39,270) |  | (12,500)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (15,092) |  | (3,500) |
|  |  | (15,092) |  | (3,500)
Net assets |  |  | 125,160 |  | 91,508
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 300 |  | 300
Profit and loss account |  |  | 124,860 |  | 91,208
|  |  | 125,160 |  | 91,508
Page 1
VOID ARCHITECTURE LTD REGISTERED NUMBER:11836755
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The director considers 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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his 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 income statement 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:
................................................ Daniel Higginbotham
Director
Date: 18 September 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
VOID ARCHITECTURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
VOID Architecture Ltd is a company limited by shares incorporated in England & Wales, registered number 11836755. The address of the registered office is Heath Barn, Norwich Road, Fakenham, Norfolk, NR21 8LZ. 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
The Director has considered the Company’s position at the time of signing the financial statements, and in particular the effects on the Company of the wider economy. As part of his assessment, he has taken into consideration a number of possible trading performance, profitability and cash flow scenarios. Based on this, the Director has concluded that they have a reasonable expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future, being at least twelve months from the date of signing these financial statements, and he therefore continues to adopt the going concern basis of accounting in preparing these 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. Page 3
VOID ARCHITECTURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.7 | Current and deferred taxation
The tax expense for the period 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 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. Page 4
VOID ARCHITECTURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as detailed below. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% Reducing balance
|  |  |  | Motor vehicles | - | 25% Reducing balance
|  |  |  | Fixtures and fittings | - | 25% Reducing balance
|  |  |  | Office equipment | - | 25% Reducing balance
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 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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. Page 5
VOID ARCHITECTURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.13 | 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. | Employees
| The average monthly number of employees, including directors, during the period was 5 (2024 - 5).
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 March 2024 | 739 | 11,500 | 8,599 | 8,441 | 29,279
| Additions | - | 55,318 | - | 1,328 | 56,646
| Disposals | - | (11,500) | - | - | (11,500)
| At 31 March 2025 | 739 | 55,318 | 8,599 | 9,769 | 74,425
| Depreciation |  |  |  |  |
| At 1 March 2024 | 455 | 2,875 | 5,107 | 5,696 | 14,133
| Charge for the period on owned assets | 77 | 2,156 | 946 | 937 | 4,116
| Disposals | - | (5,031) | - | - | (5,031)
| At 31 March 2025 | 532 | - | 6,053 | 6,633 | 13,218
| Net book value |  |  |  |  |
| At 31 March 2025 | 207 | 55,318 | 2,546 | 3,136 | 61,207
| At 29 February 2024 | 285 | 8,625 | 3,491 | 2,745 | 15,146
Page 6
VOID ARCHITECTURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 31 March | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 24,330 | 32,605
| Other debtors | 2,364 | 30,281
| Called up share capital not paid | - | 200
| Prepayments and accrued income | 69,129 | 55,349
| Tax recoverable | - | 10,125
|  | 95,823 | 128,560
Included within other debtors due within one year is a loan to the director, Daniel Higginbotham, who owed the company £227 at the year end (2024:- £30,281). Interest is charged at the beneficial loan interest rate of 2.25% per annum using the avearge basis of calculation. This has been repaid in full post 31 March 2025.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 10,767 | 1,045
| Corporation tax | 7,418 | 25,958
| Other taxation and social security | 7,642 | 17,189
| Obligations under finance lease and hire purchase contracts | 18,105 | -
| Other creditors | 9,625 | 8,807
| Accruals and deferred income | 15,916 | 10,774
|  | 79,473 | 73,773
Page 7
VOID ARCHITECTURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 March | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,667 | 12,500
| Net obligations under finance leases and hire purchase contracts | 37,603 | -
|  | 39,270 | 12,500
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 31 March | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
|  | 10,000 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | 1,667 | 10,000
|  | 1,667 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 2,500
|  | - | 2,500
|  | 11,667 | 22,500
Page 8
VOID ARCHITECTURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 31 March | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 18,105 | -
| Between 1-5 years | 37,603 | -
|  | 55,708 | -
Page 9