Wynn Rogers Architectural Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10423482

Wynn Rogers Architectural Services Ltd

Filleted Unaudited Financial Statements

31 March 2025

Wynn Rogers Architectural Services Ltd

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	1,421	1,867

Current assets

Stocks		12,000	12,000
Debtors	7	12,955	5,418
Cash at bank and in hand		15,727	25,053
		--------	--------
		40,682	42,471

Creditors: amounts falling due within one year	8	1,545	2,123
		--------	--------
Net current assets		39,137	40,348
		--------	--------
Total assets less current liabilities		40,558	42,215

Creditors: amounts falling due after more than one year	9	48	239

Provisions	1,388	1,367
	--------	--------
Net assets	39,122	40,609
	--------	--------

Capital and reserves

Called up share capital	50	50
Capital redemption reserve	50	50
Profit and loss account	39,022	40,509
	--------	--------
Shareholders funds	39,122	40,609
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Wynn Rogers Architectural Services Ltd

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:

Mr G Ll Evans
Director

Company registration number: 10423482

Wynn Rogers Architectural Services Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Hall Square, Denbigh, Denbighshire, LL16 3NU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% straight line
Equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 April 2024 and 31 March 2025	20,000
	--------
Amortisation
At 1 April 2024 and 31 March 2025	20,000
	--------
Carrying amount
At 31 March 2025	–
	--------
At 31 March 2024	–
	--------

6. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 April 2024	6,237	12,731	18,968
Additions	–	178	178
	-------	--------	--------
At 31 March 2025	6,237	12,909	19,146
	-------	--------	--------
Depreciation
At 1 April 2024	6,237	10,864	17,101
Charge for the year	–	624	624
	-------	--------	--------
At 31 March 2025	6,237	11,488	17,725
	-------	--------	--------
Carrying amount
At 31 March 2025	–	1,421	1,421
	-------	--------	--------
At 31 March 2024	–	1,867	1,867
	-------	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	12,955	5,260
Other debtors	–	158
	--------	-------
	12,955	5,418
	--------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	75	578
Corporation tax	9	9
Social security and other taxes	756	866
Other creditors	705	670
	-------	-------
	1,545	2,123
	-------	-------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	48	239
	----	----

10. Director's advances, credits and guarantees

No advances, credits or guarantees were given to the Directors during the current account period.