Company registration number 11068365 (England and Wales)
PEREGRINE BRYANT ARCHITECTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
PEREGRINE BRYANT ARCHITECTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
PEREGRINE BRYANT ARCHITECTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
11,854
14,970
Current assets
Debtors
4
426,942
458,403
Cash at bank and in hand
213,326
260,603
640,268
719,006
Creditors: amounts falling due within one year
5
(155,074)
(218,086)
Net current assets
485,194
500,920
Total assets less current liabilities
497,048
515,890
Provisions for liabilities
(3,844)
(28,844)
Deferred income
-
0
(10,000)
Net assets
493,204
477,046
Capital and reserves
Called up share capital
6
102
102
Share premium account
3
3
Profit and loss reserves
493,099
476,941
Total equity
493,204
477,046
PEREGRINE BRYANT ARCHITECTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 8 December 2025 and are signed on its behalf by:
J L Hall
Director
Company Registration No. 11068365
PEREGRINE BRYANT ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Peregrine Bryant Architects Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Courtyard, Fulham Palace, Bishop's Avenue, London, United Kingdom, SW6 6EA.

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 £.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and Value Added Tax. It is recognised by reference to the stage of completion and when it is probable that the income will be received, and the amount can be measured reliably.

1.3
Tangible fixed assets

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

Plant and equipment
25% on reducing balance
1.4
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.

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.

PEREGRINE BRYANT ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
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.

1.5
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.

2
Employees

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

2025
2024
Number
Number
Total
14
14
PEREGRINE BRYANT ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Tangible fixed assets
Total
£
Cost
At 1 April 2024
47,968
Additions
835
At 31 March 2025
48,803
Depreciation and impairment
At 1 April 2024
32,998
Depreciation charged in the year
3,951
At 31 March 2025
36,949
Carrying amount
At 31 March 2025
11,854
At 31 March 2024
14,970
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
180,749
290,129
Other debtors
175,896
153,327
Prepayments and accrued income
70,297
14,947
426,942
458,403
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
75,467
100,241
Corporation tax
4,652
26,762
Other taxation and social security
71,188
86,477
Other creditors
3,767
4,606
155,074
218,086
PEREGRINE BRYANT ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 1p each
10,000
10,000
100
100
2025
2024
2025
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
Redeemable preference shares of £1 each
2
2
2
2
Preference shares classified as equity
2
2
Total equity share capital
102
102
7
Contingent liabilities

As part of the acquisition of the company's ordinary share capital by The Peregrine Bryant Architects Employee Ownership Trust 2018 the company has guaranteed debts due to the former shareholders who are directors of the company. The maximum amount payable under the terms of the guarantee is

£988,057.

8
Related party transactions

During the year ended 31 March 2019 The Peregrine Bryant Architects Employee Ownership Trust 2018 acquired the entire ordinary share capital of the company becoming the ultimate controlling party.

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