Dickinson Waugh Architecture Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4287654

Dickinson Waugh Architecture Limited

Filleted Unaudited Financial Statements

30 September 2025

Dickinson Waugh Architecture Limited

Financial Statements

Year ended 30 September 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Dickinson Waugh Architecture Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		326	434

Current assets

Stocks		14,016	21,965
Debtors	6	31,194	40,636
		--------	--------
		45,210	62,601

Creditors: amounts falling due within one year	7	44,481		61,995
		--------		--------
Net current assets			729	606
			-------	-------
Total assets less current liabilities			1,055	1,040

Provisions

Taxation including deferred tax	82	71
	-------	-------
Net assets	973	969
	-------	-------

Capital and reserves

Called up share capital	2	2
Profit and loss account	971	967
	----	----
Shareholders funds	973	969
	----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Dickinson Waugh Architecture Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 10 June 2026 , and are signed on behalf of the board by:

Mr M. Dickinson	Mr D. Waugh
Director	Director

Company registration number: 4287654

Dickinson Waugh Architecture Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bank House, 260-268 Chapel Street, Salford, Manchester, M3 5JZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Work in progress

Work in progress is valued on the basis of direct costs plus an appropriate proportion of overheads according to the stage of completion. Provisions are made for any foreseeable losses where appropriate.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 October 2024 and 30 September 2025	10,362	10,362
	--------	--------
Depreciation
At 1 October 2024	9,928	9,928
Charge for the year	108	108
	--------	--------
At 30 September 2025	10,036	10,036
	--------	--------
Carrying amount
At 30 September 2025	326	326
	--------	--------
At 30 September 2024	434	434
	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	31,134	40,636
Other debtors	60	–
	--------	--------
	31,194	40,636
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,986	2,726
Trade creditors	13,993	7,470
Social security and other taxes	20,035	46,075
Other creditors	5,467	5,724
	--------	--------
	44,481	61,995
	--------	--------

8. Directors' advances, credits and guarantees

	2025	2024
	£	£
Director loan accounts	8	20
	----	----

No interest has been charged to the company in respect of the loan which is repayable on demand and is classified under debtors/creditors falling due within one year.

9. Related party transactions

The company was under the control of the directors throughout the current period