Hawkins Brown Architects LLP Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: OC337427

Hawkins Brown Architects LLP

Filleted Financial Statements

31 March 2025

Hawkins Brown Architects LLP

Members' Responsibilities Statement

Year ended 31 March 2025

The members are responsible for preparing the financial statements in accordance with applicable law and regulations. Company law as applied to limited liability partnerships by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law as applied to limited liability partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and the profit or loss of the LLP for that period. In preparing these financial statements, the members are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business. The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as applied to limited liability partnerships by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Hawkins Brown Architects LLP

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	4	1,860,954	1,438,985
Cash at bank and in hand		193,668	1,063,043
		------------	------------
		2,054,622	2,502,028

Creditors: amounts falling due within one year
Amounts owed to group undertakings and undertakings in which the LLP has a participating interest	1,934,047		2,381,453
	------------		------------
Net current assets		120,575	120,575
		---------	---------
Total assets less current liabilities		120,575	120,575
		---------	---------

Represented by:

Loans and other debts due to members

Members' capital classified as a liability	5	120,575	120,575
Other amounts	5	–	–
		---------	---------
		120,575	120,575
		---------	---------

Members' other interests

Other reserves	–	–
	---------	---------
	120,575	120,575
	---------	---------

Total members' interests

Loans and other debts due to members	5	120,575	120,575
Members' other interests		–	–
		---------	---------
		120,575	120,575
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' 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 (as applied to LLPs), the statement of income and retained earnings has not been delivered.

Hawkins Brown Architects LLP

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the members and authorised for issue on 16 December 2025 , and are signed on their behalf by:

HB Holdings 2020 Limited

Designated Member

Registered number: OC337427

Hawkins Brown Architects LLP

Notes to the Financial Statements

Year ended 31 March 2025

1.	General information

Hawkins Brown Architects LLP is a limited liability partnership, registered in England and Wales, registered number OC337427 . The registered address is Eastcastle House, 27/28 Eastcastle Street, London, United Kingdom, W1W 8DH. The principal activity of the company was the provision of architectural services.

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', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The items in the financial statements where these judgements and estimates have been made include: a) Work in progress Determining the value of Work completed but unbilled at the year end. In assessing the correct amount to be recognised, the members make the best estimates available. These include reports provided by department heads and time keeping software. It is continually revised and updated for reasonableness. b) Fixed assets Tangible and intangible fixed assets are depreciated or amortised over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values. c) Debtors Members make decisions on a case by case basis in assessing individual debtor recoverability and provide for outstanding debtors accordingly.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of income and retained earnings in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.

Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of income and retained earnings and are equity appropriations in the statement of financial position.

Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of income and retained earnings within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4.	Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the LLP has a participating interest	1,860,917	1,438,985
Other debtors	37	–
	------------	------------
	1,860,954	1,438,985
	------------	------------

5.	Loans and other debts due to members

	2025	2024
	£	£
Other amounts	120,575	120,575
	---------	---------

6.	Contingencies

The LLP has provided a cross guarantee with other members of the group as part of the security for any liabilities existing or future owed to Barclays by any of those entities.

7.	Summary audit opinion

The auditor's report dated 16 December 2025 was unqualified .

The senior statutory auditor was P Mattei , for and on behalf of Leaman Mattei .

8.	Related party transactions

Included in Debtors at the year end are amounts due from other group members of £1,860,917 made up of the following:

		2025
		£
	Hawkins Brown Ireland Limited	2,401
	Hawkins Brown Design Limited	543,953
	Hawkins Brown USA Inc	1,314,563
		------------
		1,860,917
		------------

Included in Creditors at the year end are amounts owed to other group members of £1,934,047 made up of the following:

		2025
		£
	Hawkins Brown Architecture Limited	1,934,047
		------------

All loans are interest free and repayable on demand.

9.	Controlling party

The parent undertaking, HB Holdings 2020 Limited is a company registered in England and Wales. HB Holdings 2020 Limited is a wholly owned subsidiary of Hawkins Brown Architecture Limited.