REGISTERED NUMBER: 03390810 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Bauman Lyons Architects Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Smith

T E Vigar

SECRETARY:

G Smith

REGISTERED OFFICE:

Black Building

2 Newton Road

Leeds

West Yorkshire

LS7 4HE

REGISTERED NUMBER:

03390810 (England and Wales)

ACCOUNTANTS:

Malcolm Jones & Co LLP

Accountants and Business Advisors

West Hill House

Allerton Hill

Chapel Allerton

Leeds

LS7 3QB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

15,172

16,249

15,172

16,249

CURRENT ASSETS

Debtors

6

262,280

229,367

Cash at bank

126,423

91,068

388,703

320,435

CREDITORS

Amounts falling due within one year

7

200,258

210,201

NET CURRENT ASSETS

188,445

110,234

TOTAL ASSETS LESS CURRENT LIABILITIES

203,617

126,483

CREDITORS

Amounts falling due after more than one year

8

14,171

24,167

NET ASSETS

189,446

102,316

CAPITAL AND RESERVES

Called up share capital

76

76

Capital redemption reserve

26

26

Retained earnings

189,344

102,214

SHAREHOLDERS' FUNDS

189,446

102,316

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 8 December 2025 and were signed on its behalf by:

G Smith - Director

1.	STATUTORY INFORMATION

Bauman Lyons Architects Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover comprises the invoice value of services provided, net of value added tax, and includes appropriate amounts in respect of incomplete contracts at the balance sheet date.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 machinery etc

-

33% on reducing balance, 25% on reducing balance and 10% on reducing balance

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.

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 year was 9 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

16,706

AMORTISATION

At 1 April 2024

and 31 March 2025

16,706

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

377,704

Additions

4,890

At 31 March 2025

382,594

DEPRECIATION

At 1 April 2024

361,455

Charge for year

5,967

At 31 March 2025

367,422

NET BOOK VALUE

At 31 March 2025

15,172

At 31 March 2024

16,249

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

177,290

162,786

Other debtors

84,990

66,581

262,280

229,367

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

146,939

133,363

Taxation and social security

23,119

25,109

Other creditors

20,200

41,729

200,258

210,201

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

14,171

24,167

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

G Smith

Balance outstanding at start of year

3,823

5,823

Amounts advanced

2,218

-

Amounts repaid

-

(2,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,041

3,823

The loan is interest free and repayable on demand.