ARCHI-TEC ARCHITECTURAL DESIGN LIMITED


Director	S P Ackerman


Registered Address	25a Burcote Wood Farm
	Nr Wood Burcote
	Towcester
	NN12 8TA


Registered Number	09576363 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		26,516		7,437
			26,516		7,437
Current assets
Stocks	4	1,000		10,000
Debtors		31,585		31,244
Cash at bank and on hand		7,897		6,751
		40,482		47,995
Creditors amounts falling due within one year	5	(66,525)		(54,942)
Net current assets (liabilities)			(26,043)		(6,947)
Total assets less current liabilities			473		490
Net assets			473		490
Capital and reserves
Called up share capital			100		100
Profit and loss account			373		390
Shareholders' funds			473		490

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 December 2025, and are signed on its behalf by:

S P Ackerman
Director
Registered Company No. 09576363

ARCHI-TEC ARCHITECTURAL DESIGN LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	20	-
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	25,240	11,000	2,419	5,018	43,677
Additions	23,698	-	-	749	24,447
Disposals	-	-	-	(743)	(743)
At 31 March 25	48,938	11,000	2,419	5,024	67,381
Depreciation and impairment
At 01 April 24	22,362	7,036	1,831	5,011	36,240
Charge for year	4,175	991	118	83	5,367
On disposals	-	-	-	(742)	(742)
At 31 March 25	26,537	8,027	1,949	4,352	40,865
Net book value
At 31 March 25	22,401	2,973	470	672	26,516
At 31 March 24	2,878	3,964	588	7	7,437

4.	Stocks

	2025	2024
	£	£
Work in progress	1,000	10,000
Total	1,000	10,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	24,941	13,858
Other creditors	40,053	39,528
Accrued liabilities and deferred income	1,531	1,556
Total	66,525	54,942


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.