Four Architects Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 October 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

28/07/2026

Ribble Valley Accountants Limited

CIMA

14 Towneley Parade

Longridge

Preston

PR3 3HU

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Four Architects Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 11613893

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		672		896
Tangible Assets	5		3,958		3,497
Investments			80,360		80,360

			84,990		84,753
CURRENT ASSETS
Debtors	6	349,115		385,398
Cash at bank and in hand		75,621		21,515

		424,736		406,913
Creditors: Amounts Falling Due Within One Year	7	(213,016 )		(212,041 )

NET CURRENT ASSETS (LIABILITIES)			211,720		194,872

TOTAL ASSETS LESS CURRENT LIABILITIES			296,710		279,625

Creditors: Amounts Falling Due After More Than One Year	8		-		(9,060 )

NET ASSETS			296,710		270,565

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			296,610		270,465

SHAREHOLDERS' FUNDS			296,710		270,565

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Four Architects Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 Neil Dermott

Director

28/07/2026

The notes on pages 4 to 6 form part of these financial statements.

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Four Architects Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Four Architects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11613893 . The registered office is 113 Portland Street, Manchester, Lancashire, M1 6DW.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

2.4. 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:

Fixtures & Fittings	25% on cost
Computer Equipment	33% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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Four Architects Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 9)

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	2,240

As at 31 October 2025	2,240

Amortisation
As at 1 November 2024	1,344
Provided during the period	224

As at 31 October 2025	1,568

Net Book Value
As at 31 October 2025	672

As at 1 November 2024	896

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	33,054	14,995	48,049
Additions	-	2,581	2,581

As at 31 October 2025	33,054	17,576	50,630

Depreciation
As at 1 November 2024	33,054	11,498	44,552
Provided during the period	-	2,120	2,120

As at 31 October 2025	33,054	13,618	46,672

Net Book Value
As at 31 October 2025	-	3,958	3,958

As at 1 November 2024	-	3,497	3,497

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Four Architects Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	290,157	317,726
Other debtors	58,958	67,672

	349,115	385,398

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7	5,342
Bank loans and overdrafts	5,047	7,001
Other creditors	5,853	5,853
Taxation and social security	202,109	193,845

	213,016	212,041

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	9,060

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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