REGISTERED NUMBER: 16022718 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

James Basey Architects Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J A Basey

REGISTERED OFFICE:

173 Curie Avenue

Harwell

Didcot

Oxfordshire

OX11 0QG

REGISTERED NUMBER:

16022718 (England and Wales)

ACCOUNTANTS:

Westell Accountants

3 Bradfield Court

Drayton Mill, Milton Road

Drayton

Abingdon

Oxfordshire

OX14 4EF

FIXED ASSETS

Tangible assets

4

3,873

-

CURRENT ASSETS

Debtors

5

6,895

360

Cash at bank

43,853

29,596

50,748

29,956

CREDITORS

Amounts falling due within one year

6

12,360

15,376

NET CURRENT ASSETS

38,388

14,580

TOTAL ASSETS LESS CURRENT LIABILITIES

42,261

14,580

PROVISIONS FOR LIABILITIES

770

-

NET ASSETS

41,491

14,580

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

41,391

14,480

SHAREHOLDERS' FUNDS

41,491

14,580

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 18 May 2026 and were signed by:

Mr J A Basey - Director

1.	STATUTORY INFORMATION

James Basey 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The comparative period covers a short period from incoporation on 16 October 2024 to the period end date of 31 March 2025. Consequently, the amounts presented in the financial statements are not entirely comparable between the current year and comparative period.

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 equipment

-

20% on reducing balance

Office equipment

-

20% on reducing balance

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

equipment

equipment

Totals

£

£

£

COST

Additions

1,678

2,513

4,191

At 31 March 2026

1,678

2,513

4,191

DEPRECIATION

Charge for year

17

301

318

At 31 March 2026

17

301

318

NET BOOK VALUE

At 31 March 2026

1,661

2,212

3,873

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

360

Other debtors

6,895

-

6,895

360

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

11,291

3,710

Other creditors

1,069

11,666

12,360

15,376

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

983

939