| BLACK ARCHITECTURE LIMITED |
| Registered number: |
04982179 |
| Balance Sheet |
| as at 28 February 2026 |
|
|
Notes |
|
|
2026 |
|
|
2025 |
|
|
|
|
£ |
|
|
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
19,167 |
|
|
22,963 |
|
| Current assets |
| Work-in-progress |
|
|
22,250 |
|
|
45,180 |
| Debtors |
4 |
|
113,326 |
|
|
53,415 |
| Investments held as current assets |
5 |
|
2,500 |
|
|
2,500 |
| Cash at bank and in hand |
|
|
181,766 |
|
|
208,848 |
|
|
|
319,842 |
|
|
309,943 |
|
| Creditors: amounts falling due within one year |
6 |
|
(54,065) |
|
|
(32,095) |
|
| Net current assets |
|
|
|
265,777 |
|
|
277,848 |
|
| Net assets |
|
|
|
284,944 |
|
|
300,811 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
284,844 |
|
|
300,711 |
|
| Shareholders' funds |
|
|
|
284,944 |
|
|
300,811 |
|
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Steven Burr |
| Director |
| Approved by the board on 11 June 2026 |
|
| BLACK ARCHITECTURE LIMITED |
| Notes to the Accounts |
| for the year ended 28 February 2026 |
|
|
| 1 |
Accounting policies |
|
|
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). |
|
|
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
18% reducing balance |
|
Fixtures, fittings, tools and equipment |
18% reducing balance |
|
|
Investments |
|
Listed investments are measured at fair value. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current tax assets and liabilities are not discounted. |
|
|
Leased assets |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Operating lease payments are recognised as an expense on a straight line basis over the lease term. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
|
|
|
|
|
|
Number |
|
Number |
|
|
Average number of persons employed by the company |
6 |
|
6 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
|
|
|
|
|
|
|
|
£ |
|
Cost |
|
At 1 March 2025 |
179,248 |
|
Additions |
412 |
|
At 28 February 2026 |
179,660 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 March 2025 |
156,285 |
|
Charge for the year |
4,208 |
|
At 28 February 2026 |
160,493 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 28 February 2026 |
19,167 |
|
At 28 February 2025 |
22,963 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Trade debtors |
94,468 |
|
33,784 |
|
Prepayments |
|
|
|
|
7,004 |
|
7,777 |
|
Other debtors |
11,854 |
|
11,854 |
|
|
|
|
|
|
113,326 |
|
53,415 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Investments held as current assets |
2026 |
|
2025 |
|
|
|
|
|
|
£ |
|
£ |
|
Fair value |
|
Listed investments |
2,500 |
|
2,500 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Trade creditors |
(119) |
|
(695) |
|
Accruals |
|
|
|
|
2,100 |
|
2,274 |
|
Taxation and social security costs |
52,084 |
|
30,516 |
|
|
|
|
|
|
54,065 |
|
32,095 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Related party transactions |
|
|
The Director-Shareholders have drawn down their remuneration through a mixture of salary and dividends, in equal amounts to one another which does not necessarily commercially represent their actual shareholdings |
|
|
| 8 |
Controlling party |
|
|
The ultimate controlling party is Ms Christine Pearce. |
|
|
| 9 |
Other information |
|
|
BLACK ARCHITECTURE LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
Second Floor |
|
The Old School |
|
Exton Street |
|
London |
|
SE1 8UE |