Company registration number 06364232 (England and Wales)
HSSP ARCHITECTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HSSP ARCHITECTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
HSSP ARCHITECTS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
40,000
60,000
Tangible assets
4
243,149
136,633
283,149
196,633
Current assets
Debtors
5
1,255,873
1,280,200
Cash at bank and in hand
779,930
656,410
2,035,803
1,936,610
Creditors: amounts falling due within one year
6
(748,118)
(686,458)
Net current assets
1,287,685
1,250,152
Total assets less current liabilities
1,570,834
1,446,785
Creditors: amounts falling due after more than one year
7
(62,593)
(56,863)
Provisions for liabilities
(43,534)
(32,318)
Net assets
1,464,707
1,357,604
Capital and reserves
Called up share capital
8
1,800
1,800
Profit and loss reserves
1,462,907
1,355,804
Total equity
1,464,707
1,357,604
HSSP ARCHITECTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 May 2026 and are signed on its behalf by:
J C Botterill
Director
Company registration number 06364232 (England and Wales)
HSSP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

HSSP Architects Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pera Business Park, Nottingham Road, Melton Mowbray, Leicestershire, LE13 0PB.

1.1
Accounting convention

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 is the total amount receivable by the company for services provided, excluding value added tax. Turnover is recognised as the company obtains the right to consideration and such contracts are valued inclusive of attributable profit.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is twenty years.

1.4
Intangible fixed assets other than goodwill

Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website costs
over five years
1.5
Tangible fixed assets

Tangible fixed assets costing £5 00 or more are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

HSSP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Not yet depreciated
Plant and machinery
25% on reducing balance
Fixtures, fittings & equipment
15% on reducing balance
Office equipment
25% and 15% on reducing balance
Motor vehicles
20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

1.7
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 recognised at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors that are classified as debt, are recognised at transaction price including transaction cost.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. Trade creditors are recognised at transaction price including transaction cost.

HSSP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Equity instruments

Share capital issued by the company is 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.

1.9
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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
26
29
HSSP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
3
Intangible fixed assets
Goodwill
Website costs
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
400,000
6,205
406,205
Amortisation and impairment
At 1 October 2024
340,000
6,205
346,205
Amortisation charged for the year
20,000
-
0
20,000
At 30 September 2025
360,000
6,205
366,205
Carrying amount
At 30 September 2025
40,000
-
0
40,000
At 30 September 2024
60,000
-
0
60,000
4
Tangible fixed assets
Leasehold improvements
Plant and machinery
Fixtures, fittings & equipment
Office equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 October 2024
-
0
7,401
37,563
167,556
74,000
286,520
Additions
35,287
-
0
72,792
28,216
20,348
156,643
Disposals
-
0
-
0
(19,665)
(36,650)
-
0
(56,315)
At 30 September 2025
35,287
7,401
90,690
159,122
94,348
386,848
Depreciation and impairment
At 1 October 2024
-
0
5,986
22,006
107,095
14,800
149,887
Depreciation charged in the year
-
0
353
1,548
20,526
15,910
38,337
Eliminated in respect of disposals
-
0
-
0
(14,429)
(30,096)
-
0
(44,525)
At 30 September 2025
-
0
6,339
9,125
97,525
30,710
143,699
Carrying amount
At 30 September 2025
35,287
1,062
81,565
61,597
63,638
243,149
At 30 September 2024
-
0
1,415
15,557
60,461
59,200
136,633
HSSP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,173,934
1,199,387
Other debtors
81,939
80,813
1,255,873
1,280,200
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
180,192
58,734
Corporation tax
165,000
158,000
Other taxation and social security
117,439
149,649
Other creditors
285,487
320,075
748,118
686,458

Included within other creditors is £11,865 (2024: £9,270) relating to obligations under finance lease. Obligations under finance leases are secured against the assets to which they relate.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
62,593
56,863

Included within other creditors is £6 2,593 (202 4: £56,863) relating to obligations under finance lease. Obligations under finance leases are secured against the assets to which they relate.

HSSP ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
C Ordinary of £1 each
100
100
100
100
D Ordinary of £1 each
100
100
100
100
E Ordinary of £1 each
100
100
100
100
F Ordinary of £1 each
250
250
250
250
G Ordinary of £1 each
250
250
250
250
H Ordinary of £1 each
250
250
250
250
J Ordinary of £1 each
250
250
250
250
K Ordinary of £1 each
250
250
250
250
L Ordinary of £1 each
250
250
250
250
1,800
1,800
1,800
1,800

The holders of the C, D and E ordinary shares are not entitled to receive notice of and to attend any General Meeting of the Company, and are not entitled to any voting rights whatsoever or to participate in a distribution of surplus assets in the event of a winding up. The holders of the F, G, H, J, K and L ordinary shares are entitled to full rights with respect to voting, dividends and winding up.

9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
127,563
189,092
10
Capital commitments

Amounts contracted for but not provided in the financial statements:

2025
2024
£
£
Acquisition of tangible fixed assets
208,995
-
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