REGISTERED NUMBER: 06927269 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Caroe Architecture Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr O B Caroe

Mr M Hammond

REGISTERED OFFICE:

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

REGISTERED NUMBER:

06927269 (England and Wales)

FIXED ASSETS

Tangible assets

5

55,542

41,566

CURRENT ASSETS

Stocks

112,734

23,435

Debtors

6

360,826

486,157

Cash at bank and in hand

1,022,613

1,150,111

1,496,173

1,659,703

CREDITORS

Amounts falling due within one year

7

588,499

739,744

NET CURRENT ASSETS

907,674

919,959

TOTAL ASSETS LESS CURRENT LIABILITIES

963,216

961,525

PROVISIONS FOR LIABILITIES

13,616

10,393

NET ASSETS

949,600

951,132

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

949,500

951,032

949,600

951,132

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 27 November 2025 and were signed on its behalf by:

Mr O B Caroe - Director

Mr M Hammond - Director

1.	STATUTORY INFORMATION

Caroe 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

20% on cost

Plant and machinery etc

-

20% on reducing balance

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

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year 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 year 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 19 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

15,726

97,408

113,134

Additions

-

34,203

34,203

Disposals

-

(12,713

)

(12,713

)

At 31 March 2025

15,726

118,898

134,624

DEPRECIATION

At 1 April 2024

15,726

55,842

71,568

Charge for year

-

18,524

18,524

Eliminated on disposal

-

(11,010

)

(11,010

)

At 31 March 2025

15,726

63,356

79,082

NET BOOK VALUE

At 31 March 2025

-

55,542

55,542

At 31 March 2024

-

41,566

41,566

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

337,932

467,993

Other debtors

22,894

18,164

360,826

486,157

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

32,973

82,902

Taxation and social security

152,451

253,921

Other creditors

403,075

402,921

588,499

739,744

Other creditors disclosed above include a balance of accruals £53,209 (2024 - £74,411), directors' loan account balances £343,333 (2024 - £328,510), and pension creditors £6,533 (2024 - £Nil).

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

6,587

9,880

Between one and five years

-

6,587

6,587

16,467