The director presents his annual report and financial statements for the year ended 31 March 2025.

The principal activity of the company continued to be that of architectural services.

This financial year has seen the dedication and hard work demonstrated by our team over several years come to fruition. We have commenced collaboration with a major stakeholder on embassy and diplomatic facilities as part of a landmark project in central London. The expertise and experience Cohanim Architecture has built over time is clearly reflected in the progress achieved to date, which has been both substantial and encouraging. This project represents a significant milestone and unlocks the next phase of the firm’s growth. We are deeply grateful to our clients, stakeholders and, above all, our consistently enthusiastic and committed team for making this possible.

Alongside this, the practice has continued to progress complex Grey Belt schemes across multiple locations. By working collaboratively with local authorities and stakeholders, bringing the right people around the table and establishing clear pathways where uncertainty previously existed, we have achieved measurable progress. This approach is underpinned by the breadth of our experience. Within a single forum, we are able to assess and respond fluently to a wide range of constraints, including architectural considerations, local and national planning policy, flood risk, commercial viability, retail and residential use class mixes, sustainable development requirements and wider strategic objectives. This depth of understanding builds confidence among stakeholders and supports positive, well-informed decision-making.

We have also maintained strong relationships with our long-standing clients, many of whom continue to instruct us on repeat projects. To this end, we are working on exciting schemes across England including throughout London comprising public house conversions and intensification, hotel schemes, hospitality venues in Blackpool for a new golf course and many more. These clients rely on us to provide a consistently high standard of service and expert advice throughout the full lifecycle of their developments, including strategic guidance on future acquisitions.

Finally, the practice continues to expand. Our resourcing strategy is being refined to ensure we maximise the potential of our team and remain accessible and responsive to our clients, particularly during periods of uncertainty, urgency and growth. Supporting our clients on this journey is a privilege, and our focus remains on delivering exceptional schemes that both delight and deliver.

We look forward to continued growth in the coming year and to further strengthening and expanding our team.

The director who held office during the year and up to the date of signature of the financial statements was as follows:

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cohanim Limited for the year ended 31 March 2025 set out on pages 3 to 10 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulation.

This report is made solely to the Board of Directors of Cohanim Limited, as a body, in accordance with the terms of our engagement letter dated 20 September 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Cohanim Limited and state those matters that we have agreed to state to the Board of Directors of Cohanim Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cohanim Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Cohanim Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cohanim Limited. You consider that Cohanim Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cohanim Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The income statement has been prepared on the basis that all operations are continuing operations.

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Cohanim Limited is a private company limited by shares incorporated in England and Wales. The registered office is Whitchurch House 2nd Floor, 2-4 Albert Street, Maidenhead, Berkshire, SL6 1PR.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

Turnover is recognised at the fair value of the consideration received or receivable services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position 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 recognised 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, which include debtors, 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.

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, including creditorsand bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments 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 are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The average monthly number of persons (including directors) employed by the company during the year was:

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

During the year the company entered into the following transactions with related parties:

At 31 March 2025, the company was due £55,321 (2024: £90,082) from a company with common directorship.

During the year, £6,000 (2024: £3,052) of expenditure was incurred with a company with common directorship.

At 31 March 2025, the company owed £336 (2024: £8,622) to a company with common directorship.

Included within other debtors is £1,297 (2024: £nil) owing from the Director.