M Space Architects Limited

M Space Architects Limited
Contents Page
For the year ended 31 August 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

M Space Architects Limited Accountants' Report For the year ended 31 August 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of M Space Architects Limited for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M Space Architects Limited for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of M Space Architects Limited , as a body, in accordance with the terms of our engagement letter dated 29 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of M Space Architects Limited and state those matters that we have agreed to state to the Board of Directors of M Space Architects Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M Space Architects Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that M Space Architects Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of M Space Architects Limited . You consider that M Space Architects Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of M Space Architects Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 August 2025. .................................................... Boffix & Co Accountancy Limited Stonehaus, 87 Railway Road Teddington Middlesex TW11 8RZ 29 May 2026 1

M Space Architects Limited
Accountants' Report
For the year ended 31 August 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of M Space Architects Limited for the year ended 31 August 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M Space Architects Limited for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of M Space Architects Limited , as a body, in accordance with the terms of our engagement letter dated 29 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of M Space Architects Limited and state those matters that we have agreed to state to the Board of Directors of M Space Architects Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M Space Architects Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that M Space Architects Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of M Space Architects Limited . You consider that M Space Architects Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of M Space Architects Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2025.

....................................................
Boffix & Co Accountancy Limited
Stonehaus, 87 Railway Road
Teddington
Middlesex
TW11 8RZ
29 May 2026

1

M Space Architects Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	260	1,980
		260	1,980
Current assets
Debtors: amounts falling due within one year		71,139	103,774
Cash at bank and in hand		8,098	580
		79,237	104,354
Creditors: amount falling due within one year		(46,996)	(54,243)
Net current assets		32,241	50,111

Total assets less current liabilities		32,501	52,091
Accruals and deferred income		(25,000)	(30,000)
Provisions for liabilities		(50)	(380)
Net assets		7,451	21,711

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		7,450	21,710
Shareholders' funds		7,451	21,711

For the year ended 31 August 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 29 May 2026 and were signed on its behalf by:

-------------------------------
T Eberstein
Secretary

2

M Space Architects Limited
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

M Space Architects Limited is a private company, limited by shares, registered in England and Wales, registration number 06289609, registration address Stonehaus, 87 Railway Road, Teddington, Middlesex, TW11 8RZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Fixtures and Fittings	15% Straight Line
Computer Equipment	33% Straight Line

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 September 2024	10,910	607	17,014	28,531
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 August 2025	10,910	607	17,014	28,531
Depreciation
At 01 September 2024	9,282	255	17,014	26,551
Charge for year	1,628	92	-	1,720
On disposals	-	-	-	-
At 31 August 2025	10,910	347	17,014	28,271
Net book values
Closing balance as at 31 August 2025	-	260	-	260
Opening balance as at 01 September 2024	1,628	352	-	1,980

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

3

Registered Number: 06289609
England and Wales
M SPACE ARCHITECTS LIMITED

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025