Hoopers Architects Limited - Filleted accounts

Registered number

06084378

Hoopers Architects Limited

Filleted Accounts

31 March 2025

Hoopers Architects Limited
Registered number:		06084378
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		13,357			12,533
			13,357			12,533

Current assets
Debtors		240,415			191,701
Cash at bank and in hand		279,213			243,985
		519,628			435,686

Creditors: amounts falling due within one year		(102,986)			(85,581)

Net current assets			416,642			350,105

Total assets less current liabilities			429,999			362,638


Provisions for liabilities			(1,445)			(1,445)


Net assets			428,554			361,193

Capital and reserves
Called up share capital			50			50
Share premium			50			50
Profit and loss account			428,454			361,093

Shareholder's funds			428,554			361,193

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr C C Driver
Director
Approved by the board on 28 November 2025

Hoopers Architects Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer Equipment			25% straight line
	Fixturess & Fittings			25% reducing balance
	Motor vehicles			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

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

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Number						Number

	Average number of persons employed by the company					7		6


3	Tangible fixed assets	Fixtures and fittings		Computer Equipment		Motor vehicles		Total

	Cost	£	£		£		£
	At 1 April 2024	34,989		76,071		3,166
	Additions	3,117		10,631		-		13,748
	At 31 March 2025	38,106		86,702		3,166		127,974

	Depreciation
	At 1 April 2024	33,348		65,179		3,166		101,693
	Charge for the year	1,190		11,734		-		12,924
	At 31 March 2025	34,538		76,913		3,166		114,617

	Net book value
	At 31 March 2025	3,568		9,789		-		13,357
	At 31 March 2024	1,641		10,892		-		12,533


4	Debtors					£	£

	Trade debtors					123,465		75,168
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					99,490		99,490
	Other debtors					17,460		17,043
						240,415		191,701


						2025		2024
5	Creditors: amounts falling due within one year					£	£

	Non-equity preference shares					-		-
	Bank loans and overdrafts					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					11,726		14,796
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Corporation tax					45,586		-
	Other taxes and social security costs					39,069		31,343
	Other creditors					6,605		39,442
						102,986		85,581



6	Controlling party

	The ultimate controlling party is Mr C C Driver.


7	Transactions with director

	During the year, dividends totalling £80,000 (2024: £80,000) were paid to the shareholder. At 31 March 2025, Mr C C Driver, the director and shareholder, owed the company £175 (2024: £251).
	In 2022, Hoopers Architects Limited loaned the sum of £185,000 to Hoopers Properties Limited, to invest in the purchase of properties for business purposes. Hoopers Properties Limited was formed in October 2020.
	Mr C C Driver, director and owner of Hoopers Architects Limited is also a director and owner of Hoopers Properties Limited.
	The balance owed to Hoopers Architects Limited as at 31 March 2025 is £99,490 (2024: £99,490)

8	Other information

	Hoopers Architects Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3 Cromwell Court
	St Peters Street
	Ipswich
	Suffolk
	IP1 1XG