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Company No: OC439299 (England and Wales)

# OWEN LOYD ARCHITECTS LLP

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

OWEN LOYD ARCHITECTS LLP

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

OWEN LOYD ARCHITECTS LLP

## BALANCE SHEET

As at 31 March 2026
OWEN LOYD ARCHITECTS LLP

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 5,221 |  | 1,515
|  | 5,221 |  | 1,515
Current assets |  |  |  |
Debtors | 5 | 22,204 |  | 23,326
Cash at bank and in hand |  | 47,091 |  | 76,158
|  | 69,295 |  | 99,484
Creditors: amounts falling due within one year | 6 | ( 11,111) |  | ( 13,004)
Net current assets |  | 58,184 |  | 86,480
Total assets less current liabilities |  | 63,405 |  | 87,995
Net assets attributable to members |  | 63,405 |  | 87,995
Represented by |  |  |  |
Members' other interests |  |  |  |
Other reserves |  | 63,405 |  | 87,995
|  | 63,405 |  | 87,995
Total members' interests |  |  |  |
Members' other interests |  | 63,405 |  | 87,995
|  | 63,405 |  | 87,995

For the financial year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

- The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, 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 LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Owen Loyd Architects LLP (registered number: OC439299) were approved and authorised for issue by the members on 17 August 2026. They were signed on its behalf by:

D J Loyd Designated member |  | R C F Owen Designated member

OWEN LOYD ARCHITECTS LLP

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
OWEN LOYD ARCHITECTS LLP

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 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

Owen Loyd Architects LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is 98 South Street, Dorking, RH4 2EW, United Kingdom.
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 Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).
The financial statements are presented in pounds sterling which is the functional currency of the LLP and rounded to the nearest £.

##### Turnover

Turnover represents revenue from architectural services, recognised at the fair value of consideration received or receivable, net of value added tax.
Revenue is recognised by reference to the stage of completion of contracts at the reporting date. Amounts recoverable on contracts are included within debtors.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. 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 or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 4 years straight line
Fixtures and fittings | 4 years straight line
Computer equipment | 4 years straight line

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.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The LLP as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Financial instruments

Financial assets and financial liabilities are recognised when the LLP 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 LLP 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 LLP intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
Members’ participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member’s participation rights including amounts subscribed or otherwise contributed by members, for example members’ capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.
The profits are not automatically divided as they arise, the LLP therefore has an unconditional right to refuse payment of the profits for a particular year unless and until those profits are divided by a decision taken by the members; and accordingly, following such a division, those profits are classed as an appropriation or equity rather than an expense. They are therefore shown as a residual amount available for appropriation in the Profit and Loss Account.
All amounts due to members that are classified as liabilities are presented in the Statement of Financial Position within 'Loans and other debts due to members' and are charged to the Profit and Loss Account within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the Statement of Financial Position within 'Members' other interests'.

##### Amounts recoverable on contracts

Amounts recoverable on client contracts are amounts likely to be charged to clients in respect of work done but not invoiced at the balance sheet date. These are calculated in accordance with the accounting policy on turnover as shown above.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the LLP during the year | 0 |  | 0

#### 3. Members' remuneration

Profits are shared among the members in accordance with agreed profit sharing arrangements. Members are required to make their own provision for pensions from their profit shares.

| 2026 |  | 2025
| Number |  | Number
Average number of members during the financial year | 2 |  | 2

#### 4. Tangible assets

| Leasehold improve- ments |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 April 2025 | 0 |  | 0 |  | 3,454 |  | 3,454
Additions | 3,225 |  | 1,722 |  | 372 |  | 5,319
At 31 March 2026 | 3,225 |  | 1,722 |  | 3,826 |  | 8,773
Accumulated depreciation |  |  |  |  |  |  |
At 01 April 2025 | 0 |  | 0 |  | 1,939 |  | 1,939
Charge for the financial year | 564 |  | 259 |  | 790 |  | 1,613
At 31 March 2026 | 564 |  | 259 |  | 2,729 |  | 3,552
Net book value |  |  |  |  |  |  |
At 31 March 2026 | 2,661 |  | 1,463 |  | 1,097 |  | 5,221
At 31 March 2025 | 0 |  | 0 |  | 1,515 |  | 1,515

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 0 |  | 2,900
Other debtors | 22,204 |  | 20,426
| 22,204 |  | 23,326

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 58 |  | 31
Other taxation and social security | 6,847 |  | 8,460
Other creditors | 4,206 |  | 4,513
| 11,111 |  | 13,004