Company registration number 02071013 (England and Wales)
R H PARTNERSHIP ARCHITECTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
R H PARTNERSHIP ARCHITECTS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 8
R H PARTNERSHIP ARCHITECTS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
66,579
63,690
Current assets
Debtors
4
913,675
1,038,035
Cash at bank and in hand
803,336
561,333
1,717,011
1,599,368
Creditors: amounts falling due within one year
5
(432,072)
(374,911)
Net current assets
1,284,939
1,224,457
Total assets less current liabilities
1,351,518
1,288,147
Provisions for liabilities
6
(10,061)
(16,250)
Net assets
1,341,457
1,271,897
Capital and reserves
Called up share capital
2,488
2,488
Share premium account
282,181
282,181
Capital redemption reserve
3,220
3,220
Profit and loss reserves
1,053,568
984,008
Total equity
1,341,457
1,271,897

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 November 2025 and are signed on its behalf by:
D Hills
Director
Company registration number 02071013 (England and Wales)
R H PARTNERSHIP ARCHITECTS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 May 2023
2,488
282,181
3,220
915,365
1,203,254
Year ended 30 April 2024:
Profit and total comprehensive income for the year
-
-
-
74,054
74,054
Contribution to R H Partnership Architects EOT Ltd
-
-
-
(5,411)
(5,411)
Balance at 30 April 2024
2,488
282,181
3,220
984,008
1,271,897
Year ended 30 April 2025:
Profit and total comprehensive income for the year
-
-
-
135,788
135,788
Contribution to Employee Ownership Trust as Gift
-
-
-
(66,228)
(66,228)
Balance at 30 April 2025
2,488
282,181
3,220
1,053,568
1,341,457
R H PARTNERSHIP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

R H Partnership Architects Limited is a private company limited by shares incorporated in England and Wales. The registered office is 94 Chesterton Road, Cambridge, CB4 1ER.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

The company recognises revenue from the following major sources:

- Sale of services

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Sale of services

Turnover is the amount derived from ordinary activities, and represents revenue earned under a variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Fee income that is contingent on events outside the control of the company is recognised when the contingent event occurs.

Provision is made for all foreseeable losses if a contract is assessed as loss making.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

R H PARTNERSHIP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold property
5 years straight line
Office equipment
4 years straight line
Fixtures, fittings & equipment
4 years straight line
Computer equipment
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

R H PARTNERSHIP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Defined contributions are made to individual employees' personal pension plans. Contributions are charged to the profit and loss account as they become payable.

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.14

Estimation techniques

In preparing the financial statements, management are required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

Significant areas requiring the use of estimates relate to the stage of completion of contracts, the recoverability or valuation of accounts receivable and work in progress, the determination of accruals and other liabilities and the disclosures of contingent liabilities, if any, at the balance sheet date.

R H PARTNERSHIP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
48
46
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2024
99,637
450,964
550,601
Additions
1,528
33,809
35,337
Disposals
-
0
(66,806)
(66,806)
At 30 April 2025
101,165
417,967
519,132
Depreciation and impairment
At 1 May 2024
89,049
397,862
486,911
Depreciation charged in the year
3,660
28,788
32,448
Eliminated in respect of disposals
-
0
(66,806)
(66,806)
At 30 April 2025
92,709
359,844
452,553
Carrying amount
At 30 April 2025
8,456
58,123
66,579
At 30 April 2024
10,588
53,102
63,690
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
612,391
764,111
Other debtors
301,284
273,924
913,675
1,038,035
R H PARTNERSHIP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 7 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
126,072
110,731
Corporation tax
10,942
-
0
Other taxation and social security
208,705
170,031
Other creditors
86,353
94,149
432,072
374,911

The bank holds a debenture creating a fixed and floating charge over the assets of the company.

6
Provisions for liabilities
2025
2024
£
£
Loss on contracts
10,061
16,250
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 April 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Jayson Lawson
Statutory Auditor:
Ensors
Date of audit report:
2 December 2025
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
163,044
219,264
R H PARTNERSHIP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 8 -
9
Events after the reporting date

Since the year end the company has proposed a contribution of £56,044 to R H Partnership EOT Limited

10
Related party transactions

At the balance sheet date the company owed the directors £nil (2024 - £nil) in respect of their loan accounts. The company pays interest on a portion of the loans to the company from the directors at a rate of 2% above the bank base rate. This is calculated on monthly outstanding amounts and amounted to £nil (2024 - £2,823) in the year.

11
Controlling party

The controlling party is the R H Partnership EOT who own the majority of the equity shares with voting rights.

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