Company registration number 11757210 (England and Wales)
B2 ARCHITECTURE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
B2 ARCHITECTURE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
B2 ARCHITECTURE LTD
BALANCE SHEET
AS AT 31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
3
12,114
38,333
Cash at bank and in hand
50,029
38,134
62,143
76,467
Creditors: amounts falling due within one year
4
(63,714)
(71,421)
Net current (liabilities)/assets
(1,571)
5,046
Capital and reserves
Called up share capital
5
1,000
1,000
Profit and loss reserves
(2,571)
4,046
Total equity
(1,571)
5,046

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 8 June 2026
Mr P G Anderton
Director
Company registration number 11757210 (England and Wales)
B2 ARCHITECTURE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

B2 Architecture LTD is a private company limited by shares incorporated in England and Wales. The registered office is 2b Beech Road, Hale, Altrincham, Cheshire, England, WA15 9HX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts recognised by the company in respect of fees received towards architecture &

design services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and services are transferred to the buyer.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

B2 ARCHITECTURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
3
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
9,276
33,883
Other debtors
2,838
4,450
12,114
38,333
B2 ARCHITECTURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
4
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
7,835
12,155
Other creditors
55,879
59,266
63,714
71,421
5
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
500
500
500
500
Ordinary B of £1 each
500
500
500
500
1,000
1,000
1,000
1,000
2026-01-31 2025-02-01 false false false 08 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr P G Anderton 11757210 2025-02-01 2026-01-31 11757210 2026-01-31 11757210 2025-01-31 11757210 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 11757210 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 11757210 core:WithinOneYear 2026-01-31 11757210 core:WithinOneYear 2025-01-31 11757210 core:CurrentFinancialInstruments 2026-01-31 11757210 core:CurrentFinancialInstruments 2025-01-31 11757210 core:ShareCapital 2026-01-31 11757210 core:ShareCapital 2025-01-31 11757210 core:RetainedEarningsAccumulatedLosses 2026-01-31 11757210 core:RetainedEarningsAccumulatedLosses 2025-01-31 11757210 core:ShareCapitalOrdinaryShareClass1 2026-01-31 11757210 core:ShareCapitalOrdinaryShareClass1 2025-01-31 11757210 core:ShareCapitalOrdinaryShareClass2 2026-01-31 11757210 core:ShareCapitalOrdinaryShareClass2 2025-01-31 11757210 core:ShareCapitalOrdinaryShares 2026-01-31 11757210 core:ShareCapitalOrdinaryShares 2025-01-31 11757210 bus:Director1 2025-02-01 2026-01-31 11757210 2024-02-01 2025-01-31 11757210 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 11757210 bus:OrdinaryShareClass2 2025-02-01 2026-01-31 11757210 bus:OrdinaryShareClass1 2026-01-31 11757210 bus:OrdinaryShareClass1 2025-01-31 11757210 bus:OrdinaryShareClass2 2026-01-31 11757210 bus:OrdinaryShareClass2 2025-01-31 11757210 bus:AllOrdinaryShares 2026-01-31 11757210 bus:AllOrdinaryShares 2025-01-31 11757210 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11757210 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 11757210 bus:FRS102 2025-02-01 2026-01-31 11757210 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 11757210 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP