General Information
ANDREW PEARMUND ARCHITECTURAL DESIGN AND CONSTRUCTION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06096442, registration address Dormer Cottage The Street, Ewelme, Wallingford, England, OX10 6HQ.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102.1A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The company meets its day to day working capital requirements through the support of its creditors. The directors have considered the projected cash flow information for the company during the foreseeable post year-end period. On the basis of this cash flow information and discussions with the company's creditors, the directors consider that the company will continue to operate within the available finance facilities. However, the margin of finance facilities over requirements is not large and, inherently there can be no certainty in relation to this matter. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the support of the company's creditors.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
25% Reducing Balance
|
| Motor Vehicles |
25% Reducing Balance
|
| Computer Equipment |
25% Reducing Balance
|
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Average number of employees
Average number of employees during the year was 0 (2024 : 0).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Motor Vehicles |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 01 April 2024 |
11,505 |
|
24,003 |
|
6,973 |
|
42,481 |
| Additions |
- |
|
- |
|
- |
|
- |
| Disposals |
- |
|
(24,003) |
|
- |
|
(24,003) |
| At 31 March 2025 |
11,505 |
|
- |
|
6,973 |
|
18,478 |
| Depreciation |
| At 01 April 2024 |
9,418 |
|
18,921 |
|
5,109 |
|
33,448 |
| Charge for year |
522 |
|
1,271 |
|
466 |
|
2,259 |
| On disposals |
- |
|
(20,192) |
|
- |
|
(20,192) |
| At 31 March 2025 |
9,940 |
|
- |
|
5,575 |
|
15,515 |
| Net book values |
| Closing balance as at 31 March 2025 |
1,565 |
|
- |
|
1,398 |
|
2,963 |
| Opening balance as at 01 April 2024 |
2,087 |
|
5,082 |
|
1,864 |
|
9,033 |
|
| 4. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
13,800 |
|
24,254 |
| Prepayments & Accrued Income |
85 |
|
394 |
| Taxation Recoverable |
- |
|
941 |
|
13,885 |
|
25,589 |
|
| 5. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Bank Loans |
5,556 |
|
5,556 |
| Social Security & Other Tax |
2,351 |
|
2,728 |
| Accrued Expenses |
2,700 |
|
2,700 |
| Other Creditors |
1,999 |
|
2,258 |
| Directors' Current Accounts |
61,918 |
|
61,397 |
|
74,524 |
|
74,639 |
|
| 6. |
Creditors: amount falling due after more than one year
|
2025
£ |
|
2024
£ |
| Bank Loans - 1-2 years |
5,556 |
|
5,556 |
| Bank Loans - 2-5 years |
18,056 |
|
23,148 |
|
23,612 |
|
28,704 |
|
| 7. |
Provisions for liabilities
|
2025
£ |
|
2024
£ |
| Deferred Tax |
1,643 |
|
1,643 |
|
1,643 |
|
1,643 |
|
4
|