IRIS Accounts Production v25.3.0.601 09048396 Board of Directors Board of Directors 1.6.23 30.11.24 30.11.24 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09048396 2023-05-31 09048396 2024-11-30 09048396 2023-06-01 2024-11-30 09048396 2022-05-31 09048396 2022-06-01 2023-05-31 09048396 2023-05-31 09048396 ns15:EnglandWales 2023-06-01 2024-11-30 09048396 ns14:PoundSterling 2023-06-01 2024-11-30 09048396 ns10:Director1 2023-06-01 2024-11-30 09048396 ns10:Director2 2023-06-01 2024-11-30 09048396 ns10:PrivateLimitedCompanyLtd 2023-06-01 2024-11-30 09048396 ns10:SmallEntities 2023-06-01 2024-11-30 09048396 ns10:AuditExempt-NoAccountantsReport 2023-06-01 2024-11-30 09048396 ns10:SmallCompaniesRegimeForDirectorsReport 2023-06-01 2024-11-30 09048396 ns10:SmallCompaniesRegimeForAccounts 2023-06-01 2024-11-30 09048396 ns10:FullAccounts 2023-06-01 2024-11-30 09048396 ns10:Director3 2023-06-01 2024-11-30 09048396 ns10:Director4 2023-06-01 2024-11-30 09048396 ns10:RegisteredOffice 2023-06-01 2024-11-30 09048396 ns5:CurrentFinancialInstruments 2024-11-30 09048396 ns5:CurrentFinancialInstruments 2023-05-31 09048396 ns5:ShareCapital 2024-11-30 09048396 ns5:ShareCapital 2023-05-31 09048396 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 09048396 ns5:RetainedEarningsAccumulatedLosses 2023-05-31 09048396 ns5:FurnitureFittings 2023-06-01 2024-11-30 09048396 ns5:ComputerEquipment 2023-06-01 2024-11-30 09048396 ns5:PlantMachinery 2023-05-31 09048396 ns5:PlantMachinery 2023-06-01 2024-11-30 09048396 ns5:PlantMachinery 2024-11-30 09048396 ns5:PlantMachinery 2023-05-31 09048396 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 09048396 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-05-31 09048396 ns5:WithinOneYear 2024-11-30 09048396 ns5:WithinOneYear 2023-05-31 09048396 ns5:Secured 2024-11-30 09048396 ns5:Secured 2023-05-31 09048396 ns5:DeferredTaxation 2023-05-31 09048396 ns5:DeferredTaxation 2023-06-01 2024-11-30 09048396 ns5:DeferredTaxation 2024-11-30 09048396 1 ns10:Director1 2023-05-31 09048396 1 ns10:Director1 2022-05-31 09048396 1 ns10:Director1 2023-06-01 2024-11-30 09048396 1 ns10:Director1 2022-06-01 2023-05-31 09048396 1 ns10:Director1 2024-11-30 09048396 1 ns10:Director1 2023-05-31 09048396 4 ns10:Director4 2023-05-31 09048396 4 ns10:Director4 2022-05-31 09048396 4 ns10:Director4 2023-06-01 2024-11-30 09048396 4 ns10:Director4 2022-06-01 2023-05-31 09048396 4 ns10:Director4 2024-11-30 09048396 4 ns10:Director4 2023-05-31 09048396 ns10:Director2 2 2023-05-31 09048396 ns10:Director2 2 2022-05-31 09048396 ns10:Director2 2 2023-06-01 2024-11-30 09048396 ns10:Director2 2 2022-06-01 2023-05-31 09048396 ns10:Director2 2 2024-11-30 09048396 ns10:Director2 2 2023-05-31

REGISTERED NUMBER: 09048396 (England and Wales)

VAUGHAN ARCHITECTURE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

VAUGHAN ARCHITECTURE LTD (REGISTERED NUMBER: 09048396)

CONTENTS OF THE FINANCIAL STATEMENTS

for the period 1 June 2023 to 30 November 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

VAUGHAN ARCHITECTURE LTD

COMPANY INFORMATION

for the period 1 June 2023 to 30 November 2024

| DIRECTORS: | Mr N J Vaughan

| Mrs J A Vaughan

| Mr S D Carrington

| Mr R F Elam

| REGISTERED OFFICE: | Vernon House

| 40 New North Road

| Huddersfield

| West Yorkshire

| HD1 5LS

| REGISTERED NUMBER: | 09048396 (England and Wales)

| ACCOUNTANTS: | SMH Sheards

| Vernon House

| 40 New North Road

| Huddersfield

| West Yorkshire

| HD1 5LS

VAUGHAN ARCHITECTURE LTD (REGISTERED NUMBER: 09048396)

BALANCE SHEET

30 November 2024

| 2024 |  | 2023

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 365 |  | 518 |  |

CURRENT ASSETS

Stocks | 47,842 |  | - |  |

Debtors | 5 | 110,099 |  | 69,807 |  |

Cash at bank | 1 |  | 11,953 |  |

157,942 |  | 81,760 |  |

CREDITORS

Amounts falling due within one year | 6 | (112,872 | ) | (36,353 | ) |

NET CURRENT ASSETS | 45,070 |  | 45,407 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 45,435 |  | 45,925 |  |

PROVISIONS FOR LIABILITIES | 9 | - |  | (115 | ) |

NET ASSETS | 45,435 |  | 45,810 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 45,335 |  | 45,710 |  |

SHAREHOLDERS' FUNDS | 45,435 |  | 45,810 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

VAUGHAN ARCHITECTURE LTD (REGISTERED NUMBER: 09048396)

BALANCE SHEET - continued

30 November 2024

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 Board of Directors and authorised for issue on 6 November 2025 and were signed on its behalf by:

Mr N J Vaughan - Director

Mr R F Elam - Director

VAUGHAN ARCHITECTURE LTD (REGISTERED NUMBER: 09048396)

NOTES TO THE FINANCIAL STATEMENTS

for the period 1 June 2023 to 30 November 2024

1. | STATUTORY INFORMATION

| Vaughan Architecture Ltd 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

| The directors have indicated their willingness to support the company. Therefore, the directors continue to adopt the going concern basis for preparing the financial statements.

| Turnover

| Turnover is represented by the invoiced sales of services, excluding VAT, which are recognised when the services are provided.

| 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 | - | 20% on cost

| Computer equipment | - | 33% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

| Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

| Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

| Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price.

| Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

VAUGHAN ARCHITECTURE LTD (REGISTERED NUMBER: 09048396)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 June 2023 to 30 November 2024

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 9 (2023 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2023 | 9,592 |  |

| Additions | 575 |  |

| At 30 November 2024 | 10,167 |  |

| DEPRECIATION

| At 1 June 2023 | 9,074 |  |

| Charge for period | 728 |  |

| At 30 November 2024 | 9,802 |  |

| NET BOOK VALUE

| At 30 November 2024 | 365 |  |

| At 31 May 2023 | 518 |  |

VAUGHAN ARCHITECTURE LTD (REGISTERED NUMBER: 09048396)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 June 2023 to 30 November 2024

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | - |  | 69,314 |  |

| Other debtors | 110,099 |  | 493 |  |

110,099 |  | 69,807 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 12,839 |  | - |  |

| Taxation and social security | 89,970 |  | 35,129 |  |

| Other creditors | 10,063 |  | 1,224 |  |

112,872 |  | 36,353 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2024 | 2023 |

£ | £ |

| Within one year | 6,600 |  | - |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2024 | 2023 |

£ | £ |

| Bank overdraft | 12,839 |  | - |  |

| Other loans | 9,933 |  | - |  |

22,772 |  | - |  |

| Other loans is secured by a debenture containing a fixed and floating charge over the assets of the company.

| The bank overdraft is secured by a personal guarantee from the director.

9. | PROVISIONS FOR LIABILITIES

2024 | 2023 |

£ | £ |

| Deferred tax | - |  | 115 |  |

VAUGHAN ARCHITECTURE LTD (REGISTERED NUMBER: 09048396)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 June 2023 to 30 November 2024

9. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 June 2023 | 115 |  |

| Credit to Income Statement during period | (115 | ) |

| Balance at 30 November 2024 | - |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 30 November 2024 and the year ended 31 May 2023:

2024 | 2023 |

£ | £ |

| Mr N J Vaughan

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 30,693 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 30,693 |  | - |  |

| Mr S D Carrington

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 22,474 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 22,474 |  | - |  |

| Mr R F Elam

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 24,474 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 24,474 |  | - |  |