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Registration number: 05247838

KTA Architects Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

KTA Architects Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

KTA Architects Limited

Company Information

Directors | Mr A Sharma Mr R G Cord

Registered office | Winslade House Manor Drive Clyst St Mary Exeter EX5 1FY

Accountants | Thompson Jenner LLP Chartered Accountants 1 Colleton Crescent Exeter Devon EX2 4DG

KTA Architects Limited

(Registration number: 05247838)
Balance Sheet as at 31 December 2025

| Note | 31 December 2025 £ | 31 December 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 19,164 | 38,331
Tangible assets | 5 | 92,221 | 97,994
|  | 111,385 | 136,325
Current assets |  |  |
Debtors | 6 | 809,493 | 666,481
Cash at bank and in hand |  | 42,786 | 47,170
|  | 852,279 | 713,651
Creditors: Amounts falling due within one year | 7 | (638,291) | (580,917)
Net current assets |  | 213,988 | 132,734
Total assets less current liabilities |  | 325,373 | 269,059
Creditors: Amounts falling due after more than one year | 7 | (56,795) | (122,149)
Provisions for liabilities |  | (17,410) | (21,609)
Net assets |  | 251,168 | 125,301
Capital and reserves |  |  |
Called up share capital |  | 1,216 | 1,216
Capital redemption reserve |  | 288 | 288
Retained earnings |  | 249,664 | 123,797
Shareholders' funds |  | 251,168 | 125,301

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

KTA Architects Limited

(Registration number: 05247838)
Balance Sheet as at 31 December 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:

......................................... Mr R G Cord Director

KTA Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Winslade House
Manor Drive
Clyst St Mary
Exeter
EX5 1FY

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

KTA Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold properties | Over term of lease
Office equipment | 10% - 25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Over 10 years from date of transition to FRS102

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

KTA Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

KTA Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 21 (2024 - 19).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 January 2025 | 400,000 | 400,000
At 31 December 2025 | 400,000 | 400,000
Amortisation
At 1 January 2025 | 361,669 | 361,669
Amortisation charge | 19,167 | 19,167
At 31 December 2025 | 380,836 | 380,836
Carrying amount
At 31 December 2025 | 19,164 | 19,164
At 31 December 2024 | 38,331 | 38,331

5 | Tangible assets

| Leasehold property £ | Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 49,677 | 181,006 | 230,683
Additions | - | 4,885 | 4,885
At 31 December 2025 | 49,677 | 185,891 | 235,568
Depreciation
At 1 January 2025 | 7,979 | 124,710 | 132,689
Charge for the period | 3,311 | 7,347 | 10,658
At 31 December 2025 | 11,290 | 132,057 | 143,347
Carrying amount
At 31 December 2025 | 38,387 | 53,834 | 92,221
At 31 December 2024 | 41,698 | 56,296 | 97,994

KTA Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Debtors

| 31 December 2025 £ | 31 December 2024 £
Trade debtors | 434,821 | 317,322
Other debtors | 345,496 | 312,638
Prepayments and accrued income | 29,176 | 36,521
Total current trade and other debtors | 809,493 | 666,481

7 | Creditors

| Note | 31 December 2025 £ | 31 December 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 87,634 | 173,795
Trade creditors |  | 259,472 | 111,710
Taxation and social security |  | 245,595 | 166,697
Other creditors |  | 26,281 | 17,887
Accrued expenses |  | 19,309 | 110,828
|  | 638,291 | 580,917
Due after one year |  |  |
Loans and borrowings | 8 | 56,795 | 122,149

KTA Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Loans and borrowings

Current loans and borrowings

| 31 December 2025 £ | 31 December 2024 £
Bank borrowings | 87,634 | 94,976
Bank overdrafts | - | 78,819
| 87,634 | 173,795

| 31 December 2025 £ | 31 December 2024 £
Non-current loans and borrowings
Bank borrowings | 56,795 | 122,149

The bank overdraft is secured by a fixed and floating charge over the assets of the company.

KTA Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £71,546 (2024 - £107,994). The company has operating lease commitments falling due within one year of £36,448 (2024: £36,448.)

10 | Related party transactions

Transactions with directors

2025 | At 1 January 2025 £ | Advances to director £ | Repayments by director £ | At 31 December 2025 £
Director 1: Interest free loan, repayable on demand | 144,950 | 13,370 | - | 158,320
Director 2: Interest free loan, repayable on demand | 18,305 | 1,333 | - | 19,638
| 163,255 | 14,703 | - | 177,958

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 31 December 2024 £
Director 1: Interest free loan, repayable on demand | 219,138 | 17,562 | (91,750) | 144,950
Director 2: Interest free loan, repayable on demand | 7,478 | 10,827 | - | 18,305
| 226,616 | 28,389 | (91,750) | 163,255