IRIS Accounts Production v26.1.0.640 08968978 director 1.10.24 30.9.25 30.9.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh089689782024-09-30089689782025-09-30089689782024-10-012025-09-30089689782023-09-30089689782023-10-012024-09-30089689782024-09-3008968978ns15:EnglandWales2024-10-012025-09-3008968978ns14:PoundSterling2024-10-012025-09-3008968978ns10:Director12024-10-012025-09-3008968978ns10:PrivateLimitedCompanyLtd2024-10-012025-09-3008968978ns10:SmallEntities2024-10-012025-09-3008968978ns10:AuditExempt-NoAccountantsReport2024-10-012025-09-3008968978ns10:SmallCompaniesRegimeForDirectorsReport2024-10-012025-09-3008968978ns10:SmallCompaniesRegimeForAccounts2024-10-012025-09-3008968978ns10:FullAccounts2024-10-012025-09-300896897812024-10-012025-09-3008968978ns10:RegisteredOffice2024-10-012025-09-3008968978ns5:CurrentFinancialInstruments2025-09-3008968978ns5:CurrentFinancialInstruments2024-09-3008968978ns5:Non-currentFinancialInstruments2025-09-3008968978ns5:Non-currentFinancialInstruments2024-09-3008968978ns5:ShareCapital2025-09-3008968978ns5:ShareCapital2024-09-3008968978ns5:RetainedEarningsAccumulatedLosses2025-09-3008968978ns5:RetainedEarningsAccumulatedLosses2024-09-3008968978ns5:NetGoodwill2024-10-012025-09-3008968978ns5:IntangibleAssetsOtherThanGoodwill2024-10-012025-09-3008968978ns5:PlantMachinery2024-10-012025-09-3008968978ns5:FurnitureFittings2024-10-012025-09-3008968978ns5:ComputerEquipment2024-10-012025-09-3008968978ns5:NetGoodwill2024-09-3008968978ns5:NetGoodwill2025-09-3008968978ns5:NetGoodwill2024-09-3008968978ns5:PlantMachinery2024-09-3008968978ns5:FurnitureFittings2024-09-3008968978ns5:ComputerEquipment2024-09-3008968978ns5:PlantMachinery2025-09-3008968978ns5:FurnitureFittings2025-09-3008968978ns5:ComputerEquipment2025-09-3008968978ns5:PlantMachinery2024-09-3008968978ns5:FurnitureFittings2024-09-3008968978ns5:ComputerEquipment2024-09-3008968978ns5:WithinOneYearns5:CurrentFinancialInstruments2025-09-3008968978ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3008968978ns10:Director112024-09-3008968978ns10:Director112023-09-3008968978ns10:Director112024-10-012025-09-3008968978ns10:Director112023-10-012024-09-3008968978ns10:Director112025-09-3008968978ns10:Director112024-09-30
REGISTERED NUMBER: 08968978 (England and Wales)













Daniel Matthias Architecture Limited

Unaudited Financial Statements

for the Year Ended 30 September 2025





Daniel Matthias Architecture Limited (Registered number: 08968978)






Contents of the Financial Statements
for the year ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Daniel Matthias Architecture Limited

Company Information
for the year ended 30 September 2025







DIRECTOR: D Matthias





REGISTERED OFFICE: Millgate
58 The Hill
Sandbach
Cheshire
CW11 1HT





REGISTERED NUMBER: 08968978 (England and Wales)





ACCOUNTANTS: Slaters & Co Accountants
Lymore Villa
162a London Road
Chesterton
Newcastle
Staffordshire
ST5 7JB
Page 1
Daniel Matthias Architecture Limited (Registered number: 08968978)

Balance Sheet
30 September 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 9,280 8,718
9,280 8,718

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 7 89,152 82,663
Cash at bank 220,031 133,867
311,183 218,530
CREDITORS
Amounts falling due within one year 8 70,787 68,507
NET CURRENT ASSETS 240,396 150,023
TOTAL ASSETS LESS CURRENT
LIABILITIES
249,676
158,741

CREDITORS
Amounts falling due after more than one
year
9
-
(3,567
)

PROVISIONS FOR LIABILITIES (2,320 ) (2,179 )
NET ASSETS 247,356 152,995

CAPITAL AND RESERVES
Called up share capital 11 11
Retained earnings 247,345 152,984
SHAREHOLDERS' FUNDS 247,356 152,995

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 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 notes form part of these financial statements

Page 2 continued...
Daniel Matthias Architecture Limited (Registered number: 08968978)

Balance Sheet - continued
30 September 2025


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 director and authorised for issue on 2 April 2026 and were signed by:





D Matthias - Director


The notes form part of these financial statements

Page 3
Daniel Matthias Architecture Limited (Registered number: 08968978)

Notes to the Financial Statements
for the year ended 30 September 2025

1. STATUTORY INFORMATION

Daniel Matthias Architecture 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoice value of architectural drafting services provided, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 1 ) .

Page 4 continued...
Daniel Matthias Architecture Limited (Registered number: 08968978)

Notes to the Financial Statements - continued
for the year ended 30 September 2025

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 10,000
AMORTISATION
At 1 October 2024
and 30 September 2025 10,000
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 -

6. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 October 2024 916 15,943 5,564 22,423
Additions - 761 2,896 3,657
At 30 September 2025 916 16,704 8,460 26,080
DEPRECIATION
At 1 October 2024 627 9,078 4,000 13,705
Charge for year 72 1,907 1,116 3,095
At 30 September 2025 699 10,985 5,116 16,800
NET BOOK VALUE
At 30 September 2025 217 5,719 3,344 9,280
At 30 September 2024 289 6,865 1,564 8,718

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 18,492 2,280
Other debtors 70,660 80,383
89,152 82,663

Page 5 continued...
Daniel Matthias Architecture Limited (Registered number: 08968978)

Notes to the Financial Statements - continued
for the year ended 30 September 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 3,567 5,350
Trade creditors 3,152 3,348
Taxation and social security 59,995 57,061
Other creditors 4,073 2,748
70,787 68,507

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 3,567

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 2024
£    £   
D Matthias
Balance outstanding at start of year 60,207 62,792
Amounts advanced - 10,207
Amounts repaid (10,228 ) (12,792 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 49,979 60,207

As at the year end an interest bearing loan was owed to the company by the director. This is repayable upon demand.

Page 6