REGISTERED NUMBER: 09557734 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

General Architecture Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr N Cavanagh

Miss L Robinson

REGISTERED OFFICE:

Unit 10 Tiger Court

Kings Business Park

Knowsley

Liverpool

Merseyside

L34 1BH

REGISTERED NUMBER:

09557734 (England and Wales)

ACCOUNTANTS:

SPi Accountancy LLP

Unit 10 Tiger Court

Kings Business Park

Knowsley

Liverpool

Merseyside

L34 1BH

FIXED ASSETS

Tangible assets

4

48,427

55,524

CURRENT ASSETS

Debtors

5

14,476

26,766

Cash at bank

65,807

60,753

80,283

87,519

CREDITORS

Amounts falling due within one year

6

26,529

51,896

NET CURRENT ASSETS

53,754

35,623

TOTAL ASSETS LESS CURRENT LIABILITIES

102,181

91,147

PROVISIONS FOR LIABILITIES

7

9,256

10,549

NET ASSETS

92,925

80,598

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

92,825

80,498

SHAREHOLDERS' FUNDS

92,925

80,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 17 April 2026 and were signed on its behalf by:

Mr N Cavanagh - Director

1.	STATUTORY INFORMATION

General Architecture Services Limited 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on cost

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

1,789

323

60,890

4,122

67,124

Additions

-

-

-

1,898

1,898

Disposals

(1,789

)

(323

)

-

-

(2,112

)

At 31 July 2025

-

-

60,890

6,020

66,910

DEPRECIATION

At 1 August 2024

1,500

252

6,089

3,759

11,600

Charge for year

-

-

8,220

415

8,635

Eliminated on disposal

(1,500

)

(252

)

-

-

(1,752

)

At 31 July 2025

-

-

14,309

4,174

18,483

NET BOOK VALUE

At 31 July 2025

-

-

46,581

1,846

48,427

At 31 July 2024

289

71

54,801

363

55,524

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

14,476

26,766

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation and social security

26,529

51,520

Other creditors

-

376

26,529

51,896

7.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

9,256

10,549

Deferred

tax

£

Balance at 1 August 2024

10,549

Provided during year

(1,293

)

Movement in provision

Balance at 31 July 2025

9,256

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

99

Ordinary

£1

99

99

1

B

£1

1

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 August 2024

80,498

Profit for the year

64,699

Dividends

(52,372

)

At 31 July 2025

92,825

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr N Cavanagh.