Paul Day Architectural Designs Ltd


Director	Paul Adrian Day


Company Secretary	Angela Cynthia Day


Registered Address	107 North Street
	Martock
	TA12 6EJ


Registered Number	06943993 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	28 Feb 2026		31 Oct 2024
		£	£	£	£
Fixed assets
Tangible assets	4		-		4,764
			-		4,764
Current assets
Debtors		-		27,363
Cash at bank and on hand		81,438		91,086
		81,438		118,449
Creditors amounts falling due within one year	5	(58,020)		(64,731)
Net current assets (liabilities)			23,418		53,718
Total assets less current liabilities			23,418		58,482
Provisions for liabilities	6		-		(905)
Net assets			23,418		57,577
Capital and reserves
Called up share capital			100		100
Profit and loss account			23,318		57,477
Shareholders' funds			23,418		57,577

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 May 2026, and are signed on its behalf by:

Paul Adrian Day
Director
Registered Company No. 06943993

Paul Day Architectural Designs Ltd

Notes to the Financial Statements
for the period ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

2.	Average number of employees
	The following average number of employees includes the Director.


		2026		2024
	Average number of employees during the year	2		4

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 November 24	5,000	5,000
At 28 February 26	5,000	5,000
Amortisation and impairment
At 01 November 24	5,000	5,000
At 28 February 26	5,000	5,000
Net book value
At 28 February 26	-	-
At 31 October 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 November 24	4,332	4,864	16,790	25,986
Additions	-	-	1,709	1,709
Disposals	(4,332)	(4,864)	(18,499)	(27,695)
Transfers	3,450	2,770	7,293	13,513
At 28 February 26	3,450	2,770	7,293	13,513
Depreciation and impairment
At 01 November 24	4,176	4,392	12,654	21,222
On disposals	(4,176)	(4,392)	(12,654)	(21,222)
Other adjustments	3,450	2,770	7,293	13,513
At 28 February 26	3,450	2,770	7,293	13,513
Net book value
At 28 February 26	-	-	-	-
At 31 October 24	156	472	4,136	4,764

5.	Creditors: amounts due within one year

	2026	2024
	£	£
Trade creditors / trade payables	263	348
Amounts owed to related parties	36,346	32,037
Taxation and social security	7,424	31,651
Accrued liabilities and deferred income	13,987	695
Total	58,020	64,731


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Provisions for liabilities

	2026	2024
	£	£
Net deferred tax liability (asset)	-	905
Total	-	905