A B I R Architects Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06877117 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

A B I R ARCHITECTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G C Ings

M J Richardson

REGISTERED OFFICE:

C/O Galloways Accounting

The Mill Building

31-35 Chatsworth Road

Worthing

West Sussex

BN11 1LY

REGISTERED NUMBER:

06877117 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

11,838

6,619

Investments

5

7,100

18,938

13,719

CURRENT ASSETS

Debtors

6

173,275

199,497

Cash at bank and in hand

62,166

54,132

235,441

253,629

CREDITORS

Amounts falling due within one year

7

124,227

125,317

NET CURRENT ASSETS

111,214

128,312

TOTAL ASSETS LESS CURRENT
LIABILITIES

130,152

142,031

CREDITORS

Amounts falling due after more than one
year

8

(2,270

)

(25,000

)

PROVISIONS FOR LIABILITIES

(2,959

)

(1,655

)

NET ASSETS

124,923

115,376

CAPITAL AND RESERVES

Called up share capital

50

Capital redemption reserve

50

Retained earnings

124,823

115,276

124,923

115,376

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 23 December 2025 and were signed on its behalf by:

G C Ings - Director

M J Richardson - Director

1.	STATUTORY INFORMATION

A B I R 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

20% on cost

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other

administrative expenses.

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 taxation is provided in full on timing differences which represent a liability at the balance sheet date, at rates expected to apply when they crystallise based on current tax rates and law. Deferred tax assets and liabilities are not discounted.

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.

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

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.

Fixed asset investments

Fixed asset investments represent the freehold of a property which is measured at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 April 2024

229

3,508

29,914

33,651

Additions

-

10,828

At 31 March 2025

229

3,508

40,742

44,479

DEPRECIATION

At 1 April 2024

229

3,508

23,295

27,032

Charge for year

-

5,609

At 31 March 2025

229

3,508

28,904

32,641

NET BOOK VALUE

At 31 March 2025

-

11,838

At 31 March 2024

-

6,619

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

7,100

NET BOOK VALUE

At 31 March 2025

7,100

At 31 March 2024

7,100

Cost or valuation at 31 March 2025 is represented by:

Other

investment

£

Cost

7,100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

15,869

42,369

Amounts owed by associates

141,280

140,640

Other debtors

-

191

Prepayments

16,126

16,297

173,275

199,497

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

47,000

37,500

Hire purchase contracts

4,539

-

Trade creditors

11,732

9,429

Tax

32,265

44,169

Social security and other taxes

3,453

1,937

VAT

21,804

28,354

Other creditors

986

301

Directors' current accounts

197

1,628

Accrued expenses

2,251

1,999

124,227

125,317

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans - 1-2 years

-

25,000

Hire purchase contracts

2,270

-

2,270

25,000

9.	RELATED PARTY DISCLOSURES

Beta House Properties Limited

During the year A B I R Architects Limited increased their loan to Beta House Properties Limited. As at 31 March 2025, Beta House Properties Limited owed £141,280 (2024: £140,640). All transactions were undertaken on a commercial arms length basis and any outstanding amounts are interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G C Ings & M J Richardson.

This was by virtue of their 100% holding of the issued share capital.