REGISTERED NUMBER: 07669992 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Architecton Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R S Battersby

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

REGISTERED NUMBER:

07669992 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,581

3,993

2,581

3,993

CURRENT ASSETS

Debtors

6

49,212

53,677

Cash at bank

6,654

70,352

55,866

124,029

CREDITORS

Amounts falling due within one year

7

55,763

66,793

NET CURRENT ASSETS

103

57,236

TOTAL ASSETS LESS CURRENT LIABILITIES

2,684

61,229

CREDITORS

Amounts falling due after more than one year

8

(122,491

)

(115,847

)

PROVISIONS FOR LIABILITIES

(467

)

(620

)

NET LIABILITIES

(120,274

)

(55,238

)

CAPITAL AND RESERVES

Called up share capital

18

18

Retained earnings

(120,292

)

(55,256

)

SHAREHOLDERS' FUNDS

(120,274

)

(55,238

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 29 May 2026 and were signed by:

Mr R S Battersby - Director

1.	STATUTORY INFORMATION

Architecton Limited 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.

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.

The financial statements have been prepared on a going concern basis as the Directors believe that the Company has sufficient support from existing shareholders for a period of at least 12 months from the date that the unaudited financial statements are signed.

Turnover

Turnover represents net architectural services rendered, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

straight line over period of lease

Fixtures and fittings

-

15% on reducing balance basis

Computer equipment

-

33.33% on reducing balance basis

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

124,945

AMORTISATION

At 1 October 2024

and 30 September 2025

124,945

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

2,503

14,320

99,352

116,175

DEPRECIATION

At 1 October 2024

1,925

13,715

96,542

112,182

Charge for year

385

91

936

1,412

At 30 September 2025

2,310

13,806

97,478

113,594

NET BOOK VALUE

At 30 September 2025

193

514

1,874

2,581

At 30 September 2024

578

605

2,810

3,993

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

29,430

29,430

Other debtors

4,750

4,750

Work in progess

5,260

8,000

Prepayments

9,772

11,497

49,212

53,677

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

-

8,086

Social security and other taxes

881

266

VAT

6,558

8,473

C W Harvey loan account

26,047

26,047

Other creditors

90

1,845

P Richold loan account

16,698

16,698

Pension Control Account

187

158

Accrued expenses

5,302

5,220

55,763

66,793

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

122,491

115,847

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R S Battersby.