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Registered number: 13726959
DIRECTION ARCHITECTS LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
BUSINESS SOLUTIONS STRATEGY LIMITED
201b.3 Cardinal Point
Park Road
Rickmansworth
WD3 1RE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13726959
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 382 764
382 764
CURRENT ASSETS
Cash at bank and in hand 753 745
753 745
Creditors: Amounts Falling Due Within One Year 5 (6,901 ) (6,900 )
NET CURRENT ASSETS (LIABILITIES) (6,148 ) (6,155 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,766 ) (5,391 )
NET LIABILITIES (5,766 ) (5,391 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (5,866 ) (5,491 )
SHAREHOLDERS' FUNDS (5,766) (5,391)
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For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ioannis Kanakas
Director
26/06/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DIRECTION ARCHITECTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13726959 . The registered office is 201b.3 Cardinal Point, Park Road, Rickmansworth, Hertfordshire, WD3 1RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 4 Years
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2024 1,529
As at 30 November 2025 1,529
Depreciation
As at 1 December 2024 765
Provided during the period 382
As at 30 November 2025 1,147
Net Book Value
As at 30 November 2025 382
As at 1 December 2024 764
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 1 -
Corporation tax (5 ) (5 )
Director's loan account 6,905 6,905
6,901 6,900
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6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4