Stephen Turvil Architects Limited

Registered number

06308466

Filleted Accounts

31 March 2025

Stephen Turvil Architects Limited
Registered number:		06308466
Balance Sheet
as at 31 March 2025

	Notes		2025		2024
			£		£
Fixed assets
Tangible assets	3		1,023		699

Current assets
Debtors	4	51,777		58,597
Cash at bank and in hand		34		34
		51,811		58,631

Creditors: amounts falling due within one year	5	(46,640)		(44,065)

Net current assets			5,171		14,566

Total assets less current liabilities			6,194		15,265

Creditors: amounts falling due after more than one year	6		(6,045)		(15,115)



Net assets			149		150

Capital and reserves
Called up share capital			100		100
Profit and loss account			49		50

Shareholders' funds			149		150

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Stephen Turvil
Director
Approved by the board on 15 December 2025

Stephen Turvil Architects Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	IT Equipment	33.3% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025	2024
			Number	Number

	Average number of persons employed by the company (officers only)		2	2


3	Tangible fixed assets
				Plant and machinery etc
				£
	Cost
	At 1 April 2024			16,445
	Additions			663
	At 31 March 2025			17,108

	Depreciation
	At 1 April 2024			15,746
	Charge for the year			339
	At 31 March 2025			16,085

	Net book value
	At 31 March 2025			1,023
	At 31 March 2024			699


4	Debtors		2025	2024
			£	£

	Trade debtors		15,641	13,978
	Officer's loan account		20,128	27,799
	Prepayments		563	496
	Other debtors		5,857	5,857
	Corporation tax repayable		9,588	10,467
			51,777	58,597










5	Creditors: amounts falling due within one year		2025	2024
			£	£

	Bank loans and overdrafts		25,056	14,942
	Corporation tax		15,501	16,729
	Trade creditors		120	-
	Taxation and social security costs		3,545	8,469
	Other creditors		2,418	3,925
			46,640	44,065


6	Creditors: amounts falling due after one year		2025	2024
			£	£

	Bank loans		6,045	15,115

7	Related party transactions

	The director operates a current account with the company on an interest free basis. At the beginning of the year the officers owed £27,799 to the company. At the end of the year the company was owed £20,128 by the officers, leaving no benefit in kind.


7	Other information

	Stephen Turvil Architects Limited is a private company limited by shares and incorporated in England. Its registered office is:
	51a Upland Road
	London
	SE22 9EF