Registration number: 06563375

Designcell Architecture Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Designcell Architecture Limited

Company Information

Directors

Mr M K Stratford Mrs A Stratford

Company secretary

Mrs A Stratford

Registered office

Ely House The Postern Brecon Powys LD3 9DF

Bankers

National Westminster Bank plc 27 High Street Brecon Powys LD3 7LF

Accountants

W J James & Co Chartered AccountantsBishop House 10 Wheat Street Brecon Powys LD3 7DG

Designcell Architecture Limited

(Registration number: 06563375)
Balance Sheet as at 30 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	179	474
Current assets
Debtors	5	65,273	36,373
Cash at bank and in hand		-	29,833
		65,273	66,206
Creditors: Amounts falling due within one year	6	(33,106)	(31,141)
Net current assets		32,167	35,065
Total assets less current liabilities		32,346	35,539
Provisions for liabilities		(34)	(91)
Net assets		32,312	35,448
Capital and reserves
Called up share capital	7	100	100
Retained earnings		32,212	35,348
Shareholders' funds		32,312	35,448

For the financial year ending 30 March 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 and 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 18 December 2025 and signed on its behalf by:
 

......................................... Mr M K Stratford Director

Designcell Architecture Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales, within the United Kingdom.

The address of its registered office is:
Ely House
The Postern
Brecon
Powys
LD3 9DF
United Kingdom

These financial statements were authorised for issue by the Board on 18 December 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.

The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £1.

Revenue recognition

Turnover represents the supply of architectural services. Where a contract for the supply of services is not complete at the end of the financial period, turnover represents the value of the services provided to that date, based on the appropriate proportion of the total expected consideration at completion.

Government grants

Government grants are accounted for in the accounting period to which they relate.

Tax

The tax expense for the period comprises current and deferred 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 corporation 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 UK, which is where the company operates and generates taxable income.

Designcell Architecture Limited

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

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

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 over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	10% pa on cost
Computer equipment	33% pa on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

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

Trade debtors are recognised at the transaction price. 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.

Borrowings

Interest-bearing borrowings are recorded at fair value.

Interest expense is recognised on the basis of the amount payable to the lender and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash received.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Designcell Architecture Limited

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

4	Tangible assets

	Office equipment £	Computer equipment £	Total £
Cost or valuation
At 31 March 2024	5,613	3,830	9,443
At 30 March 2025	5,613	3,830	9,443
Depreciation
At 31 March 2024	5,463	3,477	8,940
Charge for the year	150	174	324
At 30 March 2025	5,613	3,651	9,264
Carrying amount
At 30 March 2025	-	179	179
At 30 March 2024	136	338	474

5

Debtors

Current	2025 £	2024 £
Trade debtors	13,612	1,200
Prepayments	179	190
Other debtors	51,482	34,983
	65,273	36,373

Designcell Architecture Limited

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

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	5,901	-
Trade creditors		124	77
Taxation and social security		4,055	6,928
Accruals and deferred income		1,274	1,274
Other creditors		21,752	22,862
		33,106	31,141

7	Share capital

Allotted, called up and fully paid shares

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

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	5,901	-