XUL ARCHITECTURE LIMITED


Directors	Maia Lemlij
	Sebastian Eliezer Sandler


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	06743340 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		14,380		2,853
			14,380		2,853
Current assets
Debtors	4	502,722		400,389
Cash at bank and on hand		122,973		235,970
		625,695		636,359
Creditors amounts falling due within one year	5	(197,520)		(175,671)
Net current assets (liabilities)			428,175		460,688
Total assets less current liabilities			442,555		463,541
Creditors amounts falling due after one year	6		-		(40,833)
Provisions for liabilities	7		(3,372)		(442)
Net assets			439,183		422,266
Capital and reserves
Called up share capital			106		106
Profit and loss account			439,077		422,160
Shareholders' funds			439,183		422,266

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 August 2026, and are signed on its behalf by:

Sebastian Eliezer Sandler
Director
Registered Company No. 06743340

XUL ARCHITECTURE LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	2
	Fixtures and fittings	4
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		12

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	66,144	37,810	83,134	187,088
Additions	-	-	14,191	14,191
Disposals	-	(3,532)	(4,326)	(7,858)
At 31 December 25	66,144	34,278	92,999	193,421
Depreciation and impairment
At 01 January 25	66,144	37,810	80,281	184,235
Charge for year	-	-	2,664	2,664
On disposals	-	(3,532)	(4,326)	(7,858)
At 31 December 25	66,144	34,278	78,619	179,041
Net book value
At 31 December 25	-	-	14,380	14,380
At 31 December 24	-	-	2,853	2,853

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	155,992	65,149
Amounts owed by group undertakings	323,327	323,327
Other debtors	10,600	-
Prepayments and accrued income	12,803	11,913
Total	502,722	400,389

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	19,291	10,318
Amounts owed to related parties	10,600	-
Taxation and social security	117,797	111,329
Other creditors	40,546	41,836
Accrued liabilities and deferred income	9,286	12,188
Total	197,520	175,671

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	40,833
Total	-	40,833

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	3,372	442
Total	3,372	442

8.	Related party transactions
	As at the balance sheet date, included in debtors due within one year is £323,327 (2024: £323,327) due and payable from XUL Investments Limited. As at the balance sheet date, included in creditors due within one year is £10,600 (2024: £Nil) due and payable to XUL Design & Build Limited. The companies are under common control by the directors. As at the balance sheet date, included in creditors due within one year is £39,235 (2024: £40,072) due and payable to the directors. The amount is interest free and repayable on demand.

Related party transactions

As at the balance sheet date, included in debtors due within one year is £323,327 (2024: £323,327) due and payable from XUL Investments Limited. 

As at the balance sheet date, included in creditors due within one year is £10,600 (2024: £Nil) due and payable to XUL Design & Build Limited. 

The companies are under common control by the directors.

As at the balance sheet date, included in creditors due within one year is £39,235 (2024: £40,072) due and payable to the directors. The amount is interest free and repayable on demand.