Company registration number 07366726 (England and Wales)
Greenspace Architects Limited
Annual report and unaudited financial statements
For the year ended 30 September 2025
Greenspace Architects Limited
Company information
Director
Mr J K Slack
Company number
07366726
Registered office
The Old Town Hall
High Street
Ellesmere
Shropshire
England
SY12 0EP
Accountants
DJH Wirral & Chester Limited
DJH Chester City
Military House
24 Castle Street
Chester
Cheshire
United kingdom
CH1 2DS
Greenspace Architects Limited
Contents
Page
Director's report
1
Accountants' report
2
Statement of financial position
3 - 4
Notes to the financial statements
5 - 9
Greenspace Architects Limited
Director's report
For the year ended 30 September 2025
- 1 -

The director presents his annual report and financial statements for the year ended 30 September 2025.

Principal activities

The principal activity of the company in the year under review was that of architectural activities.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr J K Slack
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr J K Slack
Director
23 April 2026
Greenspace Architects Limited
Accountants' report to the director on the preparation of the unaudited statutory financial statements of Greenspace Architects Limited for the year ended 30 September 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Greenspace Architects Limited for the year ended 30 September 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Greenspace Architects Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Greenspace Architects Limited and state those matters that we have agreed to state to the b oard of d irectors of Greenspace Architects Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Greenspace Architects Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Greenspace Architects Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Greenspace Architects Limited. You consider that Greenspace Architects Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Greenspace Architects Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Wirral & Chester Limited
Accountants
DJH Chester City
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS
United kingdom
23 April 2026
Greenspace Architects Limited
Statement Of Financial Position
As at 30 September 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,983
1,919
Current assets
Stocks
20,000
20,000
Debtors
5
27,986
31,069
Cash at bank and in hand
-
0
820
47,986
51,889
Creditors: amounts falling due within one year
6
(47,635)
(53,344)
Net current assets/(liabilities)
351
(1,455)
Total assets less current liabilities
2,334
464
Provisions for liabilities
(400)
(365)
Net assets
1,934
99
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
1,924
89
Total equity
1,934
99
Greenspace Architects Limited
Statement Of Financial Position (continued)
As at 30 September 2025
- 4 -

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 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 income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 23 April 2026
Mr J K Slack
Director
Company registration number 07366726 (England and Wales)
Greenspace Architects Limited
Notes to the financial statements
For the year ended 30 September 2025
- 5 -
1
Accounting policies
Company information

Greenspace Architects Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old Town Hall, High Street, Ellesmere, Shropshire, England, SY12 0EP.

1.1
Basis of preparation

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 are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or 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 from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, 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.

1.4
Tangible fixed assets

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

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

Fixtures and fittings
25% on reducing balance
Computer equipment
25% 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.

Greenspace Architects Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 6 -
1.5
Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

1.6
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.

1.7
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 statement of financial position 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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that 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.

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. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Greenspace Architects Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 7 -
1.8
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.

1.9
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity

Current tax

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 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
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.

1.11
Leases
As lessee

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

2
Employees

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

2025
2024
Number
Number
Total
5
6
Greenspace Architects Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 8 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024 and 30 September 2025
18,000
Amortisation and impairment
At 1 October 2024 and 30 September 2025
18,000
Carrying amount
At 30 September 2025
-
0
At 30 September 2024
-
0
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
21,511
Additions
725
At 30 September 2025
22,236
Depreciation and impairment
At 1 October 2024
19,592
Depreciation charged in the year
661
At 30 September 2025
20,253
Carrying amount
At 30 September 2025
1,983
At 30 September 2024
1,919
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
20,777
24,990
Corporation tax recoverable
7,209
2,033
Other debtors
-
0
4,046
27,986
31,069
Greenspace Architects Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 9 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
22,383
18,080
Trade creditors
216
811
Corporation tax
-
0
4,983
Other taxation and social security
20,525
25,810
Other creditors
4,511
3,660
47,635
53,344
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