REGISTERED NUMBER: 03963948 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

JOHN MCCALL ARCHITECTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Johnston

D Smith

C Grannell

B Green

REGISTERED OFFICE:

No 1. The Arts Village

Henry Street

Liverpool

Merseyside

L1 5BS

REGISTERED NUMBER:

03963948 (England and Wales)

ACCOUNTANTS:

Malthouse & Company Chartered Accountants

America House, Rumford Court

Rumford Place

Liverpool

Merseyside

L3 9DD

FIXED ASSETS

Tangible assets

4

10,533

11,812

Investments

5

1,750

1,750

12,283

13,562

CURRENT ASSETS

Stocks

74,343

77,318

Debtors

6

124,855

230,011

Cash at bank and in hand

420,470

492,021

619,668

799,350

CREDITORS

Amounts falling due within one year

7

85,473

185,083

NET CURRENT ASSETS

534,195

614,267

TOTAL ASSETS LESS CURRENT LIABILITIES

546,478

627,829

PROVISIONS FOR LIABILITIES

2,409

1,835

NET ASSETS

544,069

625,994

CAPITAL AND RESERVES

Called up share capital

1

1

Capital redemption reserve

2

2

Retained earnings

544,066

625,991

SHAREHOLDERS' FUNDS

544,069

625,994

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 3 December 2025 and were signed on its behalf by:

T Johnston - Director

1.	STATUTORY INFORMATION

John McCall 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 represents net invoiced sales of completed projects during the year together with the relevant proportion of contract receivables at the year end date and taking into account contract receivables included in the prior financial period.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

WORK IN PROGRESS

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.

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.

CONTRACT RECOVERABLES

Amounts recoverable on contract are recognised in the financial statements for work performed prior to the year end but not billed until after the balance sheet date. For contracts that are part completed a proportion of the invoice value is recognised equal to the proportion of work performed before the year end date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

13,127

25,769

38,896

Additions

4,121

1,133

5,254

At 31 March 2025

17,248

26,902

44,150

DEPRECIATION

At 1 April 2024

6,177

20,907

27,084

Charge for year

3,348

3,185

6,533

At 31 March 2025

9,525

24,092

33,617

NET BOOK VALUE

At 31 March 2025

7,723

2,810

10,533

At 31 March 2024

6,950

4,862

11,812

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 April 2024

and 31 March 2025

1,750

NET BOOK VALUE

At 31 March 2025

1,750

At 31 March 2024

1,750

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

90,011

194,335

Other debtors

34,844

35,676

124,855

230,011

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,261

-

Taxation and social security

74,749

120,972

Other creditors

9,463

64,111

85,473

185,083

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £231,323 (2024; £185,400) were paid to the directors.

During the year the company paid monies to Domus Regeneration Limited. a wholly owned subsidiary of the Company. At the balance sheet date the company was owed £23,099 (2024: £22,489) by Domus Regeneration Limited.

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of the directors for the year under review.