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Company No: 08146893 (England and Wales)

# POTTER CHURCH & HOLMES ARCHITECTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

POTTER CHURCH & HOLMES ARCHITECTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

POTTER CHURCH & HOLMES ARCHITECTS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 July 2025
POTTER CHURCH & HOLMES ARCHITECTS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 July 2025

Directors | Polly Church
| Mark Potter (Resigned 31 January 2026)

Registered office | Worlds End Studios
| 132-134 Lots Road
| London
| SW10 0RJ
| United Kingdom

Company number | 08146893 (England and Wales)

Accountant | Kreston Reeves LLP
| 168 Shoreditch High Street
| 2nd Floor
| London
| E1 6RA

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF POTTER CHURCH & HOLMES ARCHITECTS LIMITED

For the financial year ended 31 July 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF POTTER CHURCH & HOLMES ARCHITECTS LIMITED (continued)

For the financial year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Potter Church & Holmes Architects Limited for the financial year ended 31 July 2025 which comprise the Balance Sheet and the related notes 1 to 13 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that Potter Church & Holmes Architects Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Potter Church & Holmes Architects Limited. You consider that Potter Church & Holmes Architects Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Potter Church & Holmes Architects Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Director of Potter Church & Holmes Architects Limited, as a body, in accordance with the terms of our engagement letter dated 04 November 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Potter Church & Holmes Architects Limited and state those matters that we have agreed to state to the director of Potter Church & Holmes Architects Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Potter Church & Holmes Architects Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP
Accountant

168 Shoreditch High Street
2nd Floor
London
E1 6RA

18 March 2026

POTTER CHURCH & HOLMES ARCHITECTS LIMITED

## BALANCE SHEET

As at 31 July 2025
POTTER CHURCH & HOLMES ARCHITECTS LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 1,627 |  | 1,355
|  | 1,627 |  | 1,355
Current assets |  |  |  |
Stocks | 5 | 18,846 |  | 21,650
Debtors |  |  |  |
- due within one year | 6 | 22,439 |  | 28,764
- due after more than one year | 6 | 2,200 |  | 2,200
Cash at bank and in hand | 7 | 5,336 |  | 711
|  | 48,821 |  | 53,325
Creditors: amounts falling due within one year | 8 | ( 58,110) |  | ( 53,408)
Net current liabilities |  | (9,289) |  | (83)
Total assets less current liabilities |  | (7,662) |  | 1,272
Creditors: amounts falling due after more than one year | 9 | ( 4,368) |  | ( 14,747)
Provision for liabilities | 10 | ( 407) |  | ( 338)
Net liabilities |  | ( 12,437) |  | ( 13,813)
Capital and reserves |  |  |  |
Called-up share capital | 11 | 75 |  | 75
Profit and loss account |  | ( 12,512 ) |  | ( 13,888 )
Total shareholders' deficit |  | ( 12,437) |  | ( 13,813)

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Potter Church & Holmes Architects Limited (registered number: 08146893) were approved and authorised for issue by the Director on 18 March 2026. They were signed on its behalf by:

Polly Church Director |

POTTER CHURCH & HOLMES ARCHITECTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
POTTER CHURCH & HOLMES ARCHITECTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Potter Church & Holmes Architects Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Worlds End Studios, 132-134 Lots Road, London, SW10 0RJ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.
All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
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.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at amortised cost.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

##### Operating Leases

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 4 |  | 7

#### 3. Dividends on equity shares

| 2025 |  | 2024
| £ |  | £
Amounts recognised as distributions to equity holders in the financial year: |  |  |
Final dividend for the financial year ended 31 July 2025 | 24,352 |  | 58,800

#### 4. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 August 2024 | 38,418 |  | 38,418
Additions | 1,463 |  | 1,463
Rouding | ( 1) |  | ( 1)
At 31 July 2025 | 39,880 |  | 39,880
Accumulated depreciation |  |  |
At 01 August 2024 | 37,063 |  | 37,063
Charge for the financial year | 1,190 |  | 1,190
At 31 July 2025 | 38,253 |  | 38,253
Net book value |  |  |
At 31 July 2025 | 1,627 |  | 1,627
At 31 July 2024 | 1,355 |  | 1,355

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 18,846 |  | 21,650

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Trade debtors | 12,530 |  | 14,913
Amounts owed by director | 7,103 |  | 7,104
Prepayments | 360 |  | 5,060
Corporation tax | 2,362 |  | 1,687
Other debtors | 84 |  | 0
| 22,439 |  | 28,764
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 2,200 |  | 2,200

#### 7. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 5,336 |  | 711

#### 8. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 10,398 |  | 10,142
Trade creditors | 0 |  | 1,287
Accruals | 5,788 |  | 5,376
Taxation and social security | 32,057 |  | 24,166
Other creditors | 9,867 |  | 12,437
| 58,110 |  | 53,408

#### 9. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 4,368 |  | 14,747

There are no amounts included above in respect of which any security has been given by the small entity.

#### 10. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 338) |  | ( 459)
(Charged)/credited to the Profit and Loss Account | ( 69) |  | 121
At the end of financial year | ( 407) |  | ( 338)

#### 11. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
25 A ordinary shares of £ 1.00 each | 25 |  | 25
25 B ordinary shares of £ 1.00 each | 25 |  | 25
25 C ordinary shares of £ 1.00 each | 25 |  | 25
| 75 |  | 75

#### 12. Related party transactions

During the year the company paid dividends amounting to £24,350 (2023: £58,800) to the directors.
As at 31 July 2025 the company owed £9,170 (2024: £5,000) to Mark Potter. Director Polly Church owed £7,000 (2024: £7,000) and Peter Holmes owed £103 (2024: £104) to the company.

#### 13. Ultimate controlling party

The company is controlled by the directors who jointly own 100% of the issued share capital in the company.