REGISTERED NUMBER: 08038694 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2026

FOR

KNOX MCCONNELL ARCHITECTS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Ms U E Knox

S McConnell

REGISTERED OFFICE:

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

REGISTERED NUMBER:

08038694 (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

1,330

2,099

1,330

2,099

CURRENT ASSETS

Stocks

-

35,766

Debtors

6

38,404

11,869

Cash at bank

12,444

31,877

50,848

79,512

CREDITORS

Amounts falling due within one year

7

51,755

79,838

NET CURRENT LIABILITIES

(907

)

(326

)

TOTAL ASSETS LESS CURRENT LIABILITIES

423

1,773

CREDITORS

Amounts falling due after more than one year

8

-

(1,060

)

PROVISIONS FOR LIABILITIES

(253

)

(399

)

NET ASSETS

170

314

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

70

214

SHAREHOLDERS' FUNDS

170

314

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 2nd July 2026 and were signed on its behalf by:

S McConnell - Director

Ms U E Knox - Director

1.	STATUTORY INFORMATION

Knox McConnell Architects Ltd 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.

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.

Revenue is recognised once the service has been completed and where it is virtually certain that payment will be received.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, has been amortised evenly over its estimated useful life of ten years, and is now fully amortised.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

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 2 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2025

and 30th April 2026

10,500

AMORTISATION

At 1st May 2025

and 30th April 2026

10,500

NET BOOK VALUE

At 30th April 2026

-

At 30th April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st May 2025

3,925

15,313

19,238

Additions

-

426

426

At 30th April 2026

3,925

15,739

19,664

DEPRECIATION

At 1st May 2025

3,260

13,879

17,139

Charge for year

133

1,062

1,195

At 30th April 2026

3,393

14,941

18,334

NET BOOK VALUE

At 30th April 2026

532

798

1,330

At 30th April 2025

665

1,434

2,099

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

32,021

5,840

Other debtors

6,383

6,029

38,404

11,869

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,064

6,281

Trade creditors

1,137

6,588

Taxation and social security

25,933

34,707

Other creditors

23,621

32,262

51,755

79,838

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,060

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £21,659 (2025 - £30,333) 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.