Company registration number 04164154 (England and Wales)
KENNEDYTWADDLE ARCHITECTURAL DESIGN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
KENNEDYTWADDLE ARCHITECTURAL DESIGN LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
KENNEDYTWADDLE ARCHITECTURAL DESIGN LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
30 April 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
848
1,192
Current assets
Stocks
24,434
29,500
Debtors
4
78,130
68,454
Cash at bank and in hand
24,313
418
126,877
98,372
Creditors: amounts falling due within one year
5
(112,058)
(78,393)
Net current assets
14,819
19,979
Total assets less current liabilities
15,667
21,171
Creditors: amounts falling due after more than one year
6
(4,851)
(20,878)
Net assets
10,816
293
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
10,616
93
Total equity
10,816
293
KENNEDYTWADDLE ARCHITECTURAL DESIGN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 January 2026 and are signed on its behalf by:
Mr C Twaddle
Director
Company registration number 04164154 (England and Wales)
KENNEDYTWADDLE ARCHITECTURAL DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

KennedyTwaddle Architectural Design Limited is a private company limited by shares incorporated in England and Wales. The registered office is 24 Tottenham Road, London, United Kingdom, N1 4BZ.

1.1
Reporting period

The financial statements that have been prepared are for 13 months as per the directors' decision.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These financial statements for the period ended 30 April 2025 are the first financial statements of KennedyTwaddle Architectural Design Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 April 2024. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on a straight line basis
Computers
25% on a reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

KENNEDYTWADDLE ARCHITECTURAL DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
3
3
KENNEDYTWADDLE ARCHITECTURAL DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 5 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2024 and 30 April 2025
7,150
19,891
27,041
Depreciation and impairment
At 1 April 2024
5,958
19,891
25,849
Depreciation charged in the period
344
-
0
344
At 30 April 2025
6,302
19,891
26,193
Carrying amount
At 30 April 2025
848
-
0
848
At 31 March 2024
1,192
-
0
1,192
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
61,881
25,220
Corporation tax recoverable
12,899
5,891
Other debtors
3,350
37,343
78,130
68,454
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
13,988
9,315
Trade creditors
1,019
4,026
Corporation tax
54,421
39,099
Other taxation and social security
42,184
25,388
Other creditors
446
565
112,058
78,393
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
4,851
15,685
Other creditors
-
0
5,193
4,851
20,878
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