REGISTERED NUMBER: 09159616 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

If Design Office Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T N S Bryans

A J Scott

S A Castle

REGISTERED OFFICE:

First Floor

23 Charlotte Road

London

EC2A 3PB

REGISTERED NUMBER:

09159616 (England and Wales)

ACCOUNTANTS:

Knights Lowe Chartered Accountants

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

FIXED ASSETS

Tangible assets

4

52,130

55,925

CURRENT ASSETS

Debtors

5

422,636

307,347

Cash at bank and in hand

350,724

378,023

773,360

685,370

CREDITORS

Amounts falling due within one year

6

384,745

356,119

NET CURRENT ASSETS

388,615

329,251

TOTAL ASSETS LESS CURRENT LIABILITIES

440,745

385,176

CREDITORS

Amounts falling due after more than one year

7

(15,000

)

(25,000

)

PROVISIONS FOR LIABILITIES

9

(13,032

)

(13,981

)

NET ASSETS

412,713

346,195

CAPITAL AND RESERVES

Called up share capital

10

45

45

Retained earnings

412,668

346,150

SHAREHOLDERS' FUNDS

412,713

346,195

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 23 December 2025 and were signed on its behalf by:

T N S Bryans - Director

A J Scott - Director

S A Castle - Director

1.	STATUTORY INFORMATION

If Design Office Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income is recognised as the company obtains the right to receive consideration under the terms of the

contract, with work not yet invoiced at the year end included in accrued income.

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

-

25% on reducing balance

Computer equipment

-

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

79,570

Additions

12,364

At 30 September 2025

91,934

DEPRECIATION

At 1 October 2024

23,645

Charge for year

16,159

At 30 September 2025

39,804

NET BOOK VALUE

At 30 September 2025

52,130

At 30 September 2024

55,925

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

334,225

234,439

Amounts recoverable on contract

25,000

15,000

Other debtors

63,411

57,908

422,636

307,347

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

60,832

27,637

Taxation and social security

146,015

132,117

Other creditors

167,898

186,365

384,745

356,119

Other creditors includes amounts owed to the directors

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

10,000

Other creditors

15,000

15,000

15,000

25,000

Other creditors includes amounts owed to the directors

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

41,004

41,004

Between one and five years

-

41,004

41,004

82,008

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

13,032

13,981

Deferred

tax

£

Balance at 1 October 2024

13,981

Credit to Income Statement during year

(949

)

Balance at 30 September 2025

13,032

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal Value:

£

1500

Ordinary

1p

15

10

Ordinary "B"

£1

10

10

Ordinary "C"

£1

10

10

Ordinary "D"

£1

10

45