REGISTERED NUMBER: 09520978 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

HRA Architects Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

J Harper - Ronald

REGISTERED OFFICE:

21 Binhams Meadow

Dunsfold

Godalming

GU8

4LF

REGISTERED NUMBER:

09520978 (England and Wales)

ACCOUNTANTS:

Henderson-Smith Associates Limited

5 Granville Close

Havant

Hampshire

PO9 2TR

FIXED ASSETS

Tangible assets

4

3,198

3,393

Investments

5

-

10,000

3,198

13,393

CURRENT ASSETS

Debtors

2

2

Cash at bank

38,600

50,306

38,602

50,308

CREDITORS

Amounts falling due within one year

4,830

11,597

NET CURRENT ASSETS

33,772

38,711

TOTAL ASSETS LESS CURRENT LIABILITIES

36,970

52,104

PROVISIONS FOR LIABILITIES

6

608

645

NET ASSETS

36,362

51,459

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

8

36,162

51,259

SHAREHOLDERS' FUNDS

36,362

51,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 May 2026 and were signed by:

J Harper - Ronald - Director

1.	STATUTORY INFORMATION

HRA Architects 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.

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.

Office furniture and equipment

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

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.

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 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

7,690

Additions

605

At 31 January 2026

8,295

DEPRECIATION

At 1 February 2025

4,297

Charge for year

800

At 31 January 2026

5,097

NET BOOK VALUE

At 31 January 2026

3,198

At 31 January 2025

3,393

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 February 2025

10,000

Disposals

(10,000

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

10,000

6.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

608

645

Deferred

tax

£

Balance at 1 February 2025

645

Credit to Income Statement during year

(37

)

Balance at 31 January 2026

608

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

200

200

8.

RESERVES

Retained

earnings

£

At 1 February 2025

51,259

Profit for the year

8,253

Dividends

(23,350

)

At 31 January 2026

36,162

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Harper - Ronald.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Henderson-Smith Associates Limited

5 Granville Close

Havant

Hampshire

PO9 2TR

6 May 2026