1.
General Information
Architecturall Development Ltd
is a private company, limited by shares, incorporated in England & Wales, registered number
10283245
. The registered office is 7 Windsor Drive, Chelsfield, Orpington, Kent, BR6 6EY.
2.
Accounting Policies
2.1.
Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3.
Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.
Intangible Assests
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.
2.4.
Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Furnishings |
|
| Office equipment |
|
2.5.
Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
3.
Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
Architecturall Development Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4.
Intangible Assets
| Goodwill | |||
|---|---|---|---|
| £ | |||
| Cost | |||
| As at 1 September 2024 |
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| As at 31 August 2025 |
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| Amortisation | |||
| As at 1 September 2024 |
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| Provided during the period |
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| As at 31 August 2025 |
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| Net Book Value | |||
| As at 31 August 2025 |
|
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| As at 1 September 2024 |
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5.
Tangible Assets
| Furnishings | Office equipment | Total | |
|---|---|---|---|
| £ | £ | £ | |
| Cost | |||
| As at 1 September 2024 |
|
|
|
| Additions |
|
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|
| As at 31 August 2025 |
|
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|
| Depreciation | |||
| As at 1 September 2024 |
|
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| Provided during the period |
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|
| As at 31 August 2025 |
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| Net Book Value | |||
| As at 31 August 2025 |
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| As at 1 September 2024 |
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|
Architecturall Development Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6.
Investment Property
| 2025 | |
|---|---|
| £ | |
| Fair Value | |
| As at 1 September 2024 and 31 August 2025 |
|
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Cost | 1,936,634 | 1,936,634 | |
Fair value at 31 August 2025 is represented by:
|
£
|
|
|
Valuation in 2020
|
313,366
|
|
Valuation in 2021
|
112,500
|
|
Valuation in 2022
|
237,500
|
|
Valuation in 2023
|
100,000
|
|
Cost
|
1,936,634
![image](data:image/svg+xml;utf8,<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 80 2" preserveAspectRatio="none"> <line x1="0" y1="1" x2="80" y2="1" stroke="black" shape-rendering="crispEdges"/> </svg>){kind=small}
|
|
2,700,000
![image](data:image/svg+xml;utf8,<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 80 5" preserveAspectRatio="none"> <line x1="0" y1="1" x2="80" y2="1" stroke="black" shape-rendering="crispEdges"/> <line x1="0" y1="4" x2="80" y2="4" stroke="black" shape-rendering="crispEdges"/> </svg>){kind=small}
|
Investment properties were considered for fair value on an open market basis on 31 August 2025 by the directors and no movement considered necessary.
7.
Creditors: Amounts Falling Due Within One Year
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Trade creditors | - |
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| Bank loans and overdrafts |
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| Other creditors & accruals |
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| Directors' loan accounts |
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| Amounts owed to associated company |
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Architecturall Development Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8.
Creditors: Amounts Falling Due After More Than One Year
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Bank loans more than 5 yr |
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| Other loans |
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| Bank loan - 2-5 years |
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