Registration number: 11035887

George and James Architects Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

George and James Architects Limited

Company Information

Directors

S G Drayson D J Leach

Registered office

Bank Court 12A Manor Road Verwood Dorset BH31 6DY

Accountants

Grant Sellers Limited Bank Court Manor Road Verwood Dorset BH31 6DY

George and James Architects Limited

(Registration number: 11035887)
Balance Sheet as at 30 September 2025

	Note	2025 £	(As restated) 2024 £
Fixed assets
Tangible assets	4	13,895	24,181
Current assets
Debtors	5	69,215	67,144
Cash at bank and in hand		243,760	200,679
		312,975	267,823
Creditors: Amounts falling due within one year	6	(117,482)	(80,238)
Net current assets		195,493	187,585
Total assets less current liabilities		209,388	211,766
Provisions for liabilities		(3,474)	(6,045)
Net assets		205,914	205,721
Capital and reserves
Called up share capital	7	100	100
Retained earnings		205,814	205,621
Shareholders' funds		205,914	205,721

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 November 2025 and signed on its behalf by:
 

George and James Architects Limited

(Registration number: 11035887)
Balance Sheet as at 30 September 2025 (continued)

......................................... S G Drayson Director

......................................... D J Leach Director

George and James Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Bank Court
12A Manor Road
Verwood
Dorset
BH31 6DY

Due to requirements not being meant in previous years

These financial statements were authorised for issue by the Board on 26 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are presented in pound sterling and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

George and James Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Revenue recognition

Turnover represents the fair value of consideration received or receivable for services provided in the ordinary course of business, net of value added tax and discounts.

Turnover is recognised when it is probable that the economic benefits will flow to the company and the amount can be measured reliably.

The company’s principal activity is the provision of architectural and design services. Turnover from these services is recognised over time based on the stage of completion of each project at the balance sheet date. The stage of completion is assessed by reference to the proportion of work completed or milestones achieved under each contract.

Where the outcome of a contract cannot be estimated reliably, turnover is recognised only to the extent of costs incurred that are expected to be recoverable.

Amounts invoiced in advance of services being performed are recognised as deferred income. Amounts not yet invoiced for work completed are included in accrued income.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Plant and machinery - 8 Years - Straight Line Method
Other Equipment - 4 Years - Straight Line Method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

George and James Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 9).

George and James Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 October 2024	1,141	61,081	62,222
Additions	-	2,406	2,406
At 30 September 2025	1,141	63,487	64,628
Depreciation
At 1 October 2024	202	37,839	38,041
Charge for the year	143	12,549	12,692
At 30 September 2025	345	50,388	50,733
Carrying amount
At 30 September 2025	796	13,099	13,895
At 30 September 2024	939	23,242	24,181

5

Debtors

Current	2025 £	2024 £
Trade debtors	55,113	38,400
Prepayments	14,102	26,051
Other debtors	-	2,693
	69,215	67,144

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	91,098	69,901
Accruals and deferred income	21,389	6,661
Other creditors	4,995	3,676
	117,482	80,238

George and James Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Transition to FRS 102

Balance Sheet at 1 October 2023
 

	As originally reported £	Reclassification £	Remeasurement £	As restated £
Capital and reserves
Retained earnings	244,611	-	(6,637)	237,974
Total equity	244,611	-	(6,637)	237,974

George and James Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

8	Transition to FRS 102 (continued)

Balance Sheet at 30 September 2024
 

	As originally reported £	Reclassification £	Remeasurement £	As restated £
Capital and reserves
Retained earnings	211,666	-	(6,045)	205,621
Total equity	211,666	-	(6,045)	205,621