Company No: 06442239 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	671		958
Tangible assets	4	7,095		9,383
		7,766		10,341
Current assets
Debtors	5	13,070		25,332
Cash at bank and in hand		16,138		22,829
		29,208		48,161
Creditors: amounts falling due within one year	6	( 25,402)		( 48,660)
Net current assets/(liabilities)		3,806		(499)
Total assets less current liabilities		11,572		9,842
Creditors: amounts falling due after more than one year	7	0		( 5,834)
Provision for liabilities		( 703)		( 1,354)
Net assets		10,869		2,654
Capital and reserves
Called-up share capital	8	1,000		1,000
Profit and loss account		9,869		1,654
Total shareholders' funds		10,869		2,654

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of CDV Architects Limited (registered number: 06442239) were approved and authorised for issue by the Director on 07 August 2026. They were signed on its behalf by:

Mr G B Lovegrove Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

CDV Architects Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006. The address of the Company's registered office is 1a Grange Avenue, Rotherfield Peppard, Henley-On-Thames, England RG9 5JP.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery etc.	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2025	1,438		1,438
At 31 December 2025	1,438		1,438
Accumulated amortisation
At 01 January 2025	480		480
Charge for the financial year	287		287
At 31 December 2025	767		767
Net book value
At 31 December 2025	671		671
At 31 December 2024	958		958

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 January 2025	28,399		24,736		53,135
Additions	0		1,099		1,099
At 31 December 2025	28,399		25,835		54,234
Accumulated depreciation
At 01 January 2025	23,731		20,021		43,752
Charge for the financial year	2,333		1,054		3,387
At 31 December 2025	26,064		21,075		47,139
Net book value
At 31 December 2025	2,335		4,760		7,095
At 31 December 2024	4,668		4,715		9,383

5. Debtors

	2025		2024
	£		£
Trade debtors	6,397		21,489
Other debtors	6,673		3,843
	13,070		25,332

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	5,834		10,000
Trade creditors	0		702
Corporation tax	3,314		19,573
Other taxation and social security	13,451		16,519
Other creditors	2,803		1,866
	25,402		48,660

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		5,834

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000