REGISTERED NUMBER: 02084812 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Aaron Evans Architects Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K Murphy

REGISTERED OFFICE:

30 Gay Street

Bath

BA1 2PA

REGISTERED NUMBER:

02084812 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

6,179

8,544

6,179

8,544

CURRENT ASSETS

Debtors

6

210,008

216,489

Cash at bank and in hand

23,431

1,606

233,439

218,095

CREDITORS

Amounts falling due within one year

7

64,987

59,281

NET CURRENT ASSETS

168,452

158,814

TOTAL ASSETS LESS CURRENT LIABILITIES

174,631

167,358

CREDITORS

Amounts falling due after more than one year

8

23,149

28,705

NET ASSETS

151,482

138,653

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

151,282

138,453

SHAREHOLDERS' FUNDS

151,482

138,653

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

K Murphy - Director

1.	STATUTORY INFORMATION

Aaron Evans Architects Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

5% on a straight line basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease

Deferred taxation

Deferred taxation is provided using the liability method on all timing differences to the extent that they are expected to reverse in the future without being replaced, calculated at the rate at which it is anticipated the timing differences will reverse.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

100

AMORTISATION

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

41,771

60,682

102,453

DEPRECIATION

At 1 April 2024

39,247

54,662

93,909

Charge for year

378

1,987

2,365

At 31 March 2025

39,625

56,649

96,274

NET BOOK VALUE

At 31 March 2025

2,146

4,033

6,179

At 31 March 2024

2,524

6,020

8,544

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

196,045

201,824

Other debtors

10,000

10,000

Prepayments and accrued income

3,963

4,665

210,008

216,489

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,556

5,554

Trade creditors

2,151

626

Tax

3,564

116

Social security and other taxes

4,789

4,591

VAT

46,327

40,625

Other creditors

-

989

Credit Card

-

4,280

Accruals and deferred income

2,600

2,500

64,987

59,281

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,556

5,556

Bank loans - 2-5 years

16,667

16,667

Bank loans more 5 yr by instal

926

6,482

23,149

28,705

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

926

6,482

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

3,057

3,057

Between one and five years

-

3,057

3,057

6,114

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

11.

PENSIONS

The company operates a defined contribution (money purchase) pension scheme for its employees. The charge for the year represents the contributions made during the period. At the balance sheet date £Nil (2024: £989) was outstanding.