REGISTERED NUMBER: 10119897 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

MODECE ARCHITECTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M D Bell

REGISTERED OFFICE:

Brambles Barn

Baylham

Ipswich

Suffolk

IP6 8JU

REGISTERED NUMBER:

10119897 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Intangible assets

4

-

1,021

Tangible assets

5

168,854

177,286

168,854

178,307

CURRENT ASSETS

Debtors

6

324,690

284,040

Cash at bank

23,977

11,434

348,667

295,474

CREDITORS

Amounts falling due within one year

7

154,311

129,230

NET CURRENT ASSETS

194,356

166,244

TOTAL ASSETS LESS CURRENT LIABILITIES

363,210

344,551

CREDITORS

Amounts falling due after more than one year

8

(28,603

)

(35,754

)

PROVISIONS FOR LIABILITIES

(25,958

)

(26,843

)

NET ASSETS

308,649

281,954

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

308,648

281,953

308,649

281,954

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 August 2026 and were signed by:

Mr M D Bell - Director

1.	STATUTORY INFORMATION

Modece 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.

Turnover

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

Intangible assets

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.

Intellectual property are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Tools & equipment

-

25% on reducing balance

Fixtures & fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the asset's fair value at the date of inception and the present value of minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of the capital and interest elements. The interest is charged to the profit and loss so as to produce a constant periodic rate of interest of the remaining balance of the liability.

Rentals payable under the operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

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 7 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

and 30 April 2026

10,201

AMORTISATION

At 1 May 2025

9,180

Charge for year

1,021

At 30 April 2026

10,201

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

1,021

5.	TANGIBLE FIXED ASSETS

Improvements

to

Tools &

Fixtures

property

equipment

& fittings

£

£

£

COST

At 1 May 2025

246,787

7,582

5,345

Additions

15,118

3,095

7,064

At 30 April 2026

261,905

10,677

12,409

DEPRECIATION

At 1 May 2025

94,877

3,442

2,971

Charge for year

25,622

3,006

2,035

At 30 April 2026

120,499

6,448

5,006

NET BOOK VALUE

At 30 April 2026

141,406

4,229

7,403

At 30 April 2025

151,910

4,140

2,374

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

45,221

29,849

334,784

Additions

-

2,540

27,817

At 30 April 2026

45,221

32,389

362,601

DEPRECIATION

At 1 May 2025

26,546

29,662

157,498

Charge for year

4,669

917

36,249

At 30 April 2026

31,215

30,579

193,747

NET BOOK VALUE

At 30 April 2026

14,006

1,810

168,854

At 30 April 2025

18,675

187

177,286

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

2,240

8,564

Other debtors

-

1,056

Accrued income

48,092

50,711

Prepayments

5,119

15,262

55,451

75,593

2026

2025

£

£

Amounts falling due after more than one year:

Amounts owed by associates

269,239

208,447

Aggregate amounts

324,690

284,040

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

339

Corporation tax

21,395

9,395

Social security and other taxes

3,830

4,393

VAT

12,108

9,887

Other creditors

730

77

Director's loan account

106,179

95,024

Accrued expenses

2,918

2,964

Deferred government grants

7,151

7,151

154,311

129,230

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Deferred government grants

28,603

35,754

9.	RELATED PARTY DISCLOSURES

Modece Property Ltd

A company in which Mr M D Bell is a director

2026

2025

£

£

Amount due from related party at the balance sheet date

269,239

208,447