REGISTERED NUMBER: 07478201

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

QUARTET ARCHITECTURE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Chisholm Batten

Ms L Jemmett-Park

SECRETARY:

Mrs A Chisholm Batten

REGISTERED OFFICE:

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

REGISTERED NUMBER:

07478201

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House,

Glovers End

Bexhill

East Sussex

United Kingdom

TN39 5ES

FIXED ASSETS

Tangible assets

4

8,959

11,945

CURRENT ASSETS

Debtors

5

59,796

82,166

Cash at bank

176,060

237,373

235,856

319,539

CREDITORS

Amounts falling due within one year

6

38,278

87,466

NET CURRENT ASSETS

197,578

232,073

TOTAL ASSETS LESS CURRENT LIABILITIES

206,537

244,018

PROVISIONS FOR LIABILITIES

7

2,239

2,986

NET ASSETS

204,298

241,032

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

204,296

241,030

SHAREHOLDERS' FUNDS

204,298

241,032

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2025 and were signed on its behalf by:

Mr M Chisholm Batten - Director

1.	STATUTORY INFORMATION

Quartet Architecture Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

In preparing the financial statements, management were not required to make any estimates or judgements which materially affect reported income, expenses, assets, liabilities or disclosure of contingent assets and liabilities.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

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

Office equipment - 25% written down value.

Fixtures and fittings - 25% written down value.

FINANCIAL INSTRUMENTS

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognized in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognized amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies that are classified as debt, are initially recognized at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors greater than one year are recognized initially at transaction price and subsequently measured at amortised cost using the effective interest method.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

GOING CONCERN

Although the Company’s balance sheet reflects a positive financial position, certain factors, such as potential cash flow constraints, market uncertainties, or significant pending liabilities, could impact its ability to continue as a going concern.

Management is actively monitoring these risks and implementing strategies to mitigate any potential adverse effects on future operations.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

4,151

18,920

23,071

DEPRECIATION

At 1 April 2024

2,562

8,564

11,126

Charge for year

397

2,589

2,986

At 31 March 2025

2,959

11,153

14,112

NET BOOK VALUE

At 31 March 2025

1,192

7,767

8,959

At 31 March 2024

1,589

10,356

11,945

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,075

72,950

Amounts owed by group undertakings

3,851

-

Other debtors

13,870

9,216

59,796

82,166

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

598

-

Trade creditors

152

1,826

Amounts owed to group undertakings

-

3,648

Taxation and social security

25,384

78,116

Other creditors

12,144

3,876

38,278

87,466

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,239

2,986

Deferred

tax

£

Balance at 1 April 2024

2,986

Provided during year

(747

)

Balance at 31 March 2025

2,239

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

2

2

9.	RELATED PARTY DISCLOSURES

During the year the company operated loans with Q Architecture LLP, a company under common directorship. The balance owed by the related party to the Company at the year end was £3,850 (2024 - £3,876 credit). This loan is interest free and repayable on demand

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M Chisholm Batten.