Native Chartered Architects Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06518213 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

NATIVE CHARTERED ARCHITECTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S J Walker

C R Walker

SECRETARY:

Shared Equity Ltd

REGISTERED OFFICE:

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

REGISTERED NUMBER:

06518213 (England and Wales)

ACCOUNTANTS:

CGA

Chartered Certified Accountants

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

38,534

52,126

38,534

52,126

CURRENT ASSETS

Debtors

6

70,505

89,108

Cash at bank

9,112

5,041

79,617

94,149

CREDITORS

Amounts falling due within one year

7

100,617

115,014

NET CURRENT LIABILITIES

(21,000

)

(20,865

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,534

31,261

CREDITORS

Amounts falling due after more than one year

8

-

(2,456

)

PROVISIONS FOR LIABILITIES

(3,482

)

(4,102

)

NET ASSETS

14,052

24,703

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

14,050

24,701

SHAREHOLDERS' FUNDS

14,052

24,703

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 5th June 2026 and were signed on its behalf by:

Mrs S J Walker - Director

C R Walker - Director

1.	STATUTORY INFORMATION

Native Chartered Architects 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.

Turnover

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.

Revenue is recognised as the right to consideration becomes due.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Goodwill was originally being amortised over 20 years but this was reduced to 10 years from the transition date - 31st March 2017 for FRS 102 in line with the Standard. The Goodwill has now been fully amortised.

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.

Freehold property

-

10% on cost

Improvements to property

-

10% on cost and 10% on reducing balance

Plant & equipment

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 8 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

86,421

AMORTISATION

At 1st April 2025

and 31st March 2026

86,421

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant &

property

equipment

£

COST

At 1st April 2025

5,329

193,722

670

Additions

-

Disposals

-

At 31st March 2026

5,329

193,722

670

DEPRECIATION

At 1st April 2025

5,329

153,796

458

Charge for year

-

12,463

53

At 31st March 2026

5,329

166,259

511

NET BOOK VALUE

At 31st March 2026

-

27,463

159

At 31st March 2025

-

39,926

212

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1st April 2025

18,131

48,571

266,423

Additions

775

1,613

2,388

Disposals

-

(105

)

(105

)

At 31st March 2026

18,906

50,079

268,706

DEPRECIATION

At 1st April 2025

14,725

39,989

214,297

Charge for year

837

2,522

15,875

At 31st March 2026

15,562

42,511

230,172

NET BOOK VALUE

At 31st March 2026

3,344

7,568

38,534

At 31st March 2025

3,406

8,582

52,126

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

57,400

78,132

Other debtors

13,105

10,976

70,505

89,108

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

13,992

28,491

Trade creditors

9,596

12,910

Taxation and social security

58,447

54,883

Other creditors

18,582

18,730

100,617

115,014

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans

-

2,456

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

2,100

5,040

Between one and five years

-

2,100

7,140

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £12,145 (2024 - £12,565) to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.