Four Architecture & Design LLP

REGISTERED NUMBER: OC377379 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Page

General Information

1

Report of the Members

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

6

Designated members:

A & Q Partnership (London) Ltd

Axis Architecture & Design Management Ltd

HLN Ltd

Registered office:

The Lux Building

2-4 Hoxton Square

London

N1 6NU

Registered number:

OC377379 (England and Wales)

Accountants:

Menzies LLP, Statutory Auditors

5th Floor Hodge House

114-116 St Mary Street

Cardiff

CF10 1DY

The members present their report with the financial statements of the LLP for the year ended 31 August 2025.

Principal activity

The principal activity of the LLP in the year under review was that of architectural and design services.

Designated members

The designated members during the year under review were:

A & Q Partnership (London) Ltd

Axis Architecture & Design Management Ltd

HLN Ltd

Results for the year and allocation to members

The loss for the year before members' remuneration and profit shares was £23,605 (2024 - £25,379 loss).

Members' interests

On behalf of the members:

HLN Ltd - Designated member

7 August 2026

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Four Architecture & Design LLP for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP'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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Four Architecture & Design LLP 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 loss of Four Architecture & Design LLP. You consider that Four Architecture & Design LLP 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 Four Architecture & Design LLP. 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 financial statements.

Menzies LLP, Statutory Auditors

5th Floor Hodge House

114-116 St Mary Street

Cardiff

CF10 1DY

Date: .............................................

Turnover

(2,700

)

37,369

Cost of sales

7,928

(34,459

)

Gross profit

5,228

2,910

Administrative expenses

(28,833

)

(28,289

)

Operating loss and

Loss for the financial year before members'
remuneration and profit shares

(23,605

)

(25,379

)

Loss for the financial year before members'
remuneration and profit shares

(23,605

)

(25,379

)

Members' remuneration charged as an
expense

4

23,605

25,379

Profit for the financial year available for
discretionary division among members

-

Current assets

Debtors

5

8,326

7,051

Cash at bank

1,988

16,263

10,314

23,314

Creditors

Amounts falling due within one year

6

(9,142

)

(13,727

)

Net current assets

1,172

9,587

Total assets less current liabilities

and

Net assets attributable to members

1,172

9,587

Loans and other debts due to members

7

1,172

9,587

Total members' interests

Loans and other debts due to members

7

1,172

9,587

Amounts due from members

5

-

(2,152

)

1,172

7,435

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 August 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 7 August 2026 and were signed by:

HLN Ltd - Designated member

1.	Statutory information

Four Architecture & Design LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

3.	Employee information

The average number of employees during the year was NIL (2024 - NIL).

4.	Information in relation to members

2025

2024

£

Members' remuneration charged as an expense

Automatic division of loss

(23,605

)

(25,379

)

5.

Debtors: amounts falling due within one year

2025

2024

£

Trade debtors

-

3,240

Amounts due from members

-

2,152

Other debtors

7,742

-

VAT

584

1,659

8,326

7,051

6.

Creditors: amounts falling due within one year

2025

2024

£

Trade creditors

5,592

9,802

Accrued expenses

3,550

3,925

9,142

13,727

7.

Loans and other debts due to members

In the unlikely event of winding up, amounts due to Members would be ranked alongside all other unsecured debt.

8.	Related party disclosures

A & Q Partnership (London) Ltd

Member

During the year the partnership made purchases of (£4,328) (2024: £9,612) and sales of £Nil (2024: £13,423) to and from A & Q Partnership (London) Ltd.

2025

2024

£

Amount due from/(to) related party at the balance sheet date

(393)

9,454

Axis Architecture & Design Management Ltd

Member

During the year the partnership made purchases of £Nil (2024: £Nil) and sales of £Nil (2024: £Nil) to and from Axis Architecture & Design Management Ltd.

2025

2024

£

Amount due from/(to) related party at the balance sheet date

(390)

4,259

HLN Ltd

Member

During the year the partnership made purchases of (£3,600) (2024: £23,947) and sales of (£2,700) (2024: £24,847) to and from HLN Architects Ltd.

2025

2024

£

Amount due from/(to) related party at the balance sheet date

(389)

8,578