REGISTERED NUMBER: 01183117 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

MEPK ARCHITECTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Cottingham

M Nelson

SECRETARY:

M Nelson

REGISTERED OFFICE:

Studio 35

10 Hornsey Street

London

N7 8EL

REGISTERED NUMBER:

01183117 (England and Wales)

ACCOUNTANTS:

Waight & Company Ltd

Trading as WaightSharnock

8 Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

36,071

44,524

36,071

44,524

CURRENT ASSETS

Debtors

6

189,163

138,893

Cash at bank

97,841

101,596

287,004

240,489

CREDITORS

Amounts falling due within one year

7

162,157

82,738

NET CURRENT ASSETS

124,847

157,751

TOTAL ASSETS LESS CURRENT LIABILITIES

160,918

202,275

CAPITAL AND RESERVES

Called up share capital

1,620

1,620

Retained earnings

159,298

200,655

SHAREHOLDERS' FUNDS

160,918

202,275

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 30 December 2025 and were signed on its behalf by:

M Nelson - Director

S Cottingham - Director

1.	STATUTORY INFORMATION

MEPK 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

500,000

AMORTISATION

At 1 April 2024

and 31 March 2025

500,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

433,873

72,167

506,040

Additions

1,500

-

1,500

At 31 March 2025

435,373

72,167

507,540

DEPRECIATION

At 1 April 2024

404,304

57,212

461,516

Charge for year

6,214

3,739

9,953

At 31 March 2025

410,518

60,951

471,469

NET BOOK VALUE

At 31 March 2025

24,855

11,216

36,071

At 31 March 2024

29,569

14,955

44,524

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

124,697

100,152

Other debtors

64,466

38,741

189,163

138,893

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Payments on account

68,475

-

Trade creditors

10,223

5,366

Taxation and social security

75,905

45,218

Other creditors

7,554

32,154

162,157

82,738

8.	ULTIMATE CONTROLLING PARTY

Due to Mr S Cottingham and Mr M Nelson each holding 50% of the shareholding, there is no controlling party.