2024-05-01 2025-04-30 2025-04-30 false 10109599 B3 Architects Limited 2026-01-27 71111 false iso4217:GBP xbrli:pure 10109599 2024-04-30 10109599 2025-04-30 10109599 2024-05-01 2025-04-30 10109599 2023-04-30 10109599 2024-04-30 10109599 2023-05-01 2024-04-30 10109599 bus:SmallEntities 2024-05-01 2025-04-30 10109599 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10109599 bus:FullAccounts 2024-05-01 2025-04-30 10109599 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10109599 core:WithinOneYear 2025-04-30 10109599 core:AfterOneYear 2025-04-30 10109599 core:WithinOneYear 2024-04-30 10109599 core:AfterOneYear 2024-04-30 10109599 core:ShareCapital 2025-04-30 10109599 core:SharePremium 2025-04-30 10109599 core:RevaluationReserve 2025-04-30 10109599 core:OtherReservesSubtotal 2025-04-30 10109599 core:RetainedEarningsAccumulatedLosses 2025-04-30 10109599 core:ShareCapital 2024-04-30 10109599 core:SharePremium 2024-04-30 10109599 core:RevaluationReserve 2024-04-30 10109599 core:OtherReservesSubtotal 2024-04-30 10109599 core:RetainedEarningsAccumulatedLosses 2024-04-30 10109599 core:LandBuildings 2025-04-30 10109599 core:PlantMachinery 2025-04-30 10109599 core:Vehicles 2025-04-30 10109599 core:FurnitureFittings 2025-04-30 10109599 core:OfficeEquipment 2025-04-30 10109599 core:NetGoodwill 2025-04-30 10109599 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 10109599 core:ListedExchangeTraded 2025-04-30 10109599 core:UnlistedNon-exchangeTraded 2025-04-30 10109599 core:LandBuildings 2024-04-30 10109599 core:PlantMachinery 2024-04-30 10109599 core:Vehicles 2024-04-30 10109599 core:FurnitureFittings 2024-04-30 10109599 core:OfficeEquipment 2024-04-30 10109599 core:NetGoodwill 2024-04-30 10109599 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 10109599 core:ListedExchangeTraded 2024-04-30 10109599 core:UnlistedNon-exchangeTraded 2024-04-30 10109599 core:LandBuildings 2024-05-01 2025-04-30 10109599 core:PlantMachinery 2024-05-01 2025-04-30 10109599 core:Vehicles 2024-05-01 2025-04-30 10109599 core:FurnitureFittings 2024-05-01 2025-04-30 10109599 core:OfficeEquipment 2024-05-01 2025-04-30 10109599 core:NetGoodwill 2024-05-01 2025-04-30 10109599 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 10109599 core:ListedExchangeTraded 2024-05-01 2025-04-30 10109599 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 10109599 core:MoreThanFiveYears 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments 2025-04-30 10109599 core:Non-currentFinancialInstruments 2024-04-30 10109599 dpl:CostSales 2024-05-01 2025-04-30 10109599 dpl:DistributionCosts 2024-05-01 2025-04-30 10109599 core:LandBuildings 2024-05-01 2025-04-30 10109599 core:PlantMachinery 2024-05-01 2025-04-30 10109599 core:Vehicles 2024-05-01 2025-04-30 10109599 core:FurnitureFittings 2024-05-01 2025-04-30 10109599 core:OfficeEquipment 2024-05-01 2025-04-30 10109599 dpl:AdministrativeExpenses 2024-05-01 2025-04-30 10109599 core:NetGoodwill 2024-05-01 2025-04-30 10109599 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 10109599 dpl:GroupUndertakings 2024-05-01 2025-04-30 10109599 dpl:ParticipatingInterests 2024-05-01 2025-04-30 10109599 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 10109599 core:ListedExchangeTraded 2024-05-01 2025-04-30 10109599 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 10109599 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 10109599 dpl:CostSales 2023-05-01 2024-04-30 10109599 dpl:DistributionCosts 2023-05-01 2024-04-30 10109599 core:LandBuildings 2023-05-01 2024-04-30 10109599 core:PlantMachinery 2023-05-01 2024-04-30 10109599 core:Vehicles 2023-05-01 2024-04-30 10109599 core:FurnitureFittings 2023-05-01 2024-04-30 10109599 core:OfficeEquipment 2023-05-01 2024-04-30 10109599 dpl:AdministrativeExpenses 2023-05-01 2024-04-30 10109599 core:NetGoodwill 2023-05-01 2024-04-30 10109599 core:IntangibleAssetsOtherThanGoodwill 2023-05-01 2024-04-30 10109599 dpl:GroupUndertakings 2023-05-01 2024-04-30 10109599 dpl:ParticipatingInterests 2023-05-01 2024-04-30 10109599 dpl:GroupUndertakings core:ListedExchangeTraded 2023-05-01 2024-04-30 10109599 core:ListedExchangeTraded 2023-05-01 2024-04-30 10109599 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 10109599 core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 10109599 core:NetGoodwill 2025-04-30 10109599 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 10109599 core:LandBuildings 2025-04-30 10109599 core:PlantMachinery 2025-04-30 10109599 core:Vehicles 2025-04-30 10109599 core:FurnitureFittings 2025-04-30 10109599 core:OfficeEquipment 2025-04-30 10109599 core:AfterOneYear 2025-04-30 10109599 core:WithinOneYear 2025-04-30 10109599 core:ListedExchangeTraded 2025-04-30 10109599 core:UnlistedNon-exchangeTraded 2025-04-30 10109599 core:ShareCapital 2025-04-30 10109599 core:SharePremium 2025-04-30 10109599 core:RevaluationReserve 2025-04-30 10109599 core:OtherReservesSubtotal 2025-04-30 10109599 core:RetainedEarningsAccumulatedLosses 2025-04-30 10109599 core:NetGoodwill 2024-04-30 10109599 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 10109599 core:LandBuildings 2024-04-30 10109599 core:PlantMachinery 2024-04-30 10109599 core:Vehicles 2024-04-30 10109599 core:FurnitureFittings 2024-04-30 10109599 core:OfficeEquipment 2024-04-30 10109599 core:AfterOneYear 2024-04-30 10109599 core:WithinOneYear 2024-04-30 10109599 core:ListedExchangeTraded 2024-04-30 10109599 core:UnlistedNon-exchangeTraded 2024-04-30 10109599 core:ShareCapital 2024-04-30 10109599 core:SharePremium 2024-04-30 10109599 core:RevaluationReserve 2024-04-30 10109599 core:OtherReservesSubtotal 2024-04-30 10109599 core:RetainedEarningsAccumulatedLosses 2024-04-30 10109599 core:NetGoodwill 2023-04-30 10109599 core:IntangibleAssetsOtherThanGoodwill 2023-04-30 10109599 core:LandBuildings 2023-04-30 10109599 core:PlantMachinery 2023-04-30 10109599 core:Vehicles 2023-04-30 10109599 core:FurnitureFittings 2023-04-30 10109599 core:OfficeEquipment 2023-04-30 10109599 core:AfterOneYear 2023-04-30 10109599 core:WithinOneYear 2023-04-30 10109599 core:ListedExchangeTraded 2023-04-30 10109599 core:UnlistedNon-exchangeTraded 2023-04-30 10109599 core:ShareCapital 2023-04-30 10109599 core:SharePremium 2023-04-30 10109599 core:RevaluationReserve 2023-04-30 10109599 core:OtherReservesSubtotal 2023-04-30 10109599 core:RetainedEarningsAccumulatedLosses 2023-04-30 10109599 core:AfterOneYear 2024-05-01 2025-04-30 10109599 core:WithinOneYear 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments core:CostValuation 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 10109599 core:Non-currentFinancialInstruments core:CostValuation 2025-04-30 10109599 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-30 10109599 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 10109599 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-30 10109599 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-30 10109599 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-30 10109599 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-30 10109599 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-30 10109599 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-30 10109599 core:Non-currentFinancialInstruments core:CostValuation 2024-04-30 10109599 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-30 10109599 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-30 10109599 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-30 10109599 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-30 10109599 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-30 10109599 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-30 10109599 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-30 10109599 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-30 10109599 bus:Director1 2024-05-01 2025-04-30 10109599 bus:Director2 2024-05-01 2025-04-30 10109599 core:FurnitureFittingsToolsEquipment 2024-04-30 10109599 core:FurnitureFittingsToolsEquipment 2024-05-01 2025-04-30 10109599 core:FurnitureFittingsToolsEquipment 2025-04-30 10109599 1 bus:Director1 2024-04-30 10109599 1 bus:Director1 2024-05-01 2025-04-30 10109599 1 bus:Director1 2025-04-30 10109599 2 bus:Director2 2024-04-30 10109599 2 bus:Director2 2024-05-01 2025-04-30 10109599 2 bus:Director2 2025-04-30 10109599 2024-04-30 10109599 2024-05-01 2025-04-30 10109599 2025-04-30

B3 Architects Limited

Registered Number
10109599
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

B3 Architects Limited
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | G D Boyd
| L W Boyd

Registered Address | Audley House
| Colchester
| CO2 9NW

Registered Number | 10109599 (England and Wales)

B3 Architects Limited
Statement of Financial Position
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 22,000 |  |  |  | 44,000
Tangible assets | 4 |  |  | 657 |  |  |  | 821
|  |  |  | 22,657 |  |  |  | 44,821
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 108,640 |  |  |  | 107,183 |  |
Cash at bank and on hand |  | 9,247 |  |  |  | 10 |  |
|  | 117,887 |  |  |  | 107,193 |  |
Creditors amounts falling due within one year | 6 | (87,462) |  |  |  | (84,446) |  |
Net current assets (liabilities) |  |  |  | 30,425 |  |  |  | 22,747
Total assets less current liabilities |  |  |  | 53,082 |  |  |  | 67,568
Creditors amounts falling due after one year | 7 |  |  | (23,898) |  |  |  | (2,725)
Provisions for liabilities |  |  |  | (154) |  |  |  | (213)
Net assets |  |  |  | 29,030 |  |  |  | 64,630
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 102 |  |  |  | 102
Profit and loss account |  |  |  | 28,928 |  |  |  | 64,528
Shareholders' funds |  |  |  | 29,030 |  |  |  | 64,630

- 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 Directors acknowledge 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 Board of Directors on 27 January 2026, and are signed on its behalf by:
L W Boyd Director Registered Company No. 10109599

B3 Architects Limited
Notes to the Financial Statements
for the year ended 30 April 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Fixtures and fittings | 5

| 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.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 6

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 24 | 220,000 |  | 220,000
| At 30 April 25 | 220,000 |  | 220,000
| Amortisation and impairment
| At 01 May 24 | 176,000 |  | 176,000
| Charge for year | 22,000 |  | 22,000
| At 30 April 25 | 198,000 |  | 198,000
| Net book value
| At 30 April 25 | 22,000 |  | 22,000
| At 30 April 24 | 44,000 |  | 44,000

4. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 24 | 12,594 |  | 12,594
| Additions | 227 |  | 227
| At 30 April 25 | 12,821 |  | 12,821
| Depreciation and impairment
| At 01 May 24 | 11,773 |  | 11,773
| Charge for year | 391 |  | 391
| At 30 April 25 | 12,164 |  | 12,164
| Net book value
| At 30 April 25 | 657 |  | 657
| At 30 April 24 | 821 |  | 821

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 42,980 |  | 17,106
| Other debtors | 65,660 |  | 90,077
| Total | 108,640 |  | 107,183

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,799 |  | 4,400
| Bank borrowings and overdrafts | 10,440 |  | 26,474
| Taxation and social security | 59,416 |  | 48,206
| Other creditors | 15,807 |  | 5,366
| Total | 87,462 |  | 84,446

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 23,898 |  | 2,725
| Total | 23,898 |  | 2,725

8. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| G D Boyd | 28,746 |  | 59,488 |  | 57,822 |  | 30,412
| L W Boyd | 28,746 |  | 59,488 |  | 57,821 |  | 30,413
|  | 57,492 |  | 118,976 |  | 115,643 |  | 60,825