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Synergy Architecture & Development Limited
 
Directors' Report and Unaudited Financial Statements
 
for the financial year ended 30 November 2025
Synergy Architecture & Development Limited
DIRECTORS AND OTHER INFORMATION

 
Directors Mr Fabio Sgroi
Mrs Dana Mihaela Gheorghe
 
 
Company Registration Number 10499682
 
 
Registered Office 93 Goddard Place
Archway
London
N19 5GT
United Kingdom
 
 
Accountants JLK Associates Limited
145
Junction Road
London
N19 5PX
United Kingdom



Synergy Architecture & Development Limited
DIRECTORS' REPORT
for the financial year ended 30 November 2025

 
The directors present their report and the unaudited financial statements for the financial year ended 30 November 2025.
     
Directors
The directors who served during the financial year are as follows:
     
Mr Fabio Sgroi
Mrs Dana Mihaela Gheorghe
   
There were no changes in shareholdings between 30 November 2025 and the date of signing the financial statements.
     
In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.
     
Political Contributions
The company did not make any disclosable political donations in the current financial year.
     
Statement of Directors' Responsibilities
     
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
     

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
     
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
     
Special provisions relating to small companies
The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
     
     
On behalf of the board
     
     
___________________________
Mr Fabio Sgroi
Director
     
3 August 2026



Synergy Architecture & Development Limited

ACCOUNTANTS REPORT
to the Board of Directors on the Compilation of the unaudited financial statements of Synergy Architecture & Development Limited
for the financial year ended 30 November 2025
 
In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 30 November 2025 as set out on pages  to  which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given to us.
 
This report is made solely to the Board of Directors of Synergy Architecture & Development Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.
 
We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.
 
You have acknowledged on the Balance Sheet for the year ended 30 November 2025 your duty to ensure that Synergy Architecture & Development Limited 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 profit of Synergy Architecture & Development Limited. You consider that Synergy Architecture & Development Limited is exempt from the statutory audit requirement for the financial year.
 
We have not been instructed to carry out an audit or a review of the financial statements of Synergy Architecture & Development Limited. For this reason, we have not verified the adequacy, 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.
 
 
 
__________________________________
JLK ASSOCIATES LIMITED
145
Junction Road
London
N19 5PX
United Kingdom
 
3 August 2026



Synergy Architecture & Development Limited
PROFIT AND LOSS ACCOUNT
for the financial year ended 30 November 2025
2025 2024
Notes £ £

Turnover 38,787 97,409
 
Cost of sales (2,291) (2,548)
───────── ─────────
Gross profit 36,496 94,861
 
Administrative expenses (10,304) (26,169)
───────── ─────────
Operating profit 26,192 68,692
 
Other gains and losses 3 29,998 -
Interest receivable and similar income - 1
Interest payable and similar charges (7,103) (7,103)
───────── ─────────
Profit on ordinary activities before taxation 49,087 61,590
 
Tax on profit on ordinary activities (9,327) (11,716)
───────── ─────────
Profit for the financial year 39,760 49,874
───────── ─────────
Total comprehensive income 39,760 49,874
    ═════════   ═════════



Synergy Architecture & Development Limited
Company Registration Number: 10499682
BALANCE SHEET
as at 30 November 2025

2025 2024
Notes £ £
 
Fixed Assets
Tangible assets 5 318,000 288,002
───────── ─────────
 
Current Assets
Cash and cash equivalents 9,815 20,527
Creditors: amounts falling due within one year 6 (32,267) (58,441)
───────── ─────────
Net Current Liabilities (22,452) (37,914)
───────── ─────────
Total Assets less Current Liabilities 295,548 250,088
 
Creditors:
amounts falling due after more than one year 7 (206,475) (206,475)
 
Provisions for liabilities 9 (5,700) -
───────── ─────────
Net Assets 83,373 43,613
═════════ ═════════
 
Capital and Reserves
Called up share capital 10 2 2
Retained earnings 83,371 43,611
───────── ─────────
Equity attributable to owners of the company 83,373 43,613
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 3 August 2026 and signed on its behalf by
           
           
________________________________          
Mr Fabio Sgroi          
Director          
           



Synergy Architecture & Development Limited
STATEMENT OF CHANGES IN EQUITY
as at 30 November 2025

Called up Retained Total
share earnings
capital
£ £ £
 
At 1 December 2023 - (5,263) (5,263)
───────── ───────── ─────────
Profit for the financial year - 49,874 49,874
───────── ───────── ─────────
Payment of dividends - (1,000) (1,000)
  ───────── ───────── ─────────
At 30 November 2024 2 43,611 43,613
  ───────── ───────── ─────────
Profit for the financial year - 39,760 39,760
  ───────── ───────── ─────────
At 30 November 2025 2 83,371 83,373
  ═════════ ═════════ ═════════



Synergy Architecture & Development Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 November 2025

   
1. General Information
 
Synergy Architecture & Development Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 10499682. The registered office of the company is 93 Goddard Place, Archway, London, N19 5GT, United Kingdom. Architect The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Investment properties

Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business.

Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Profit and Loss Account.

 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
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.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Other Gains and Losses 2025 2024
  £ £
 
Fair value gains and losses are as follows:
 
Investment property 29,998 -
  ═════════ ═════════
       
4. Employees
 
The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).
       
5. Tangible assets
  Investment Total
  properties  
     
  £ £
Cost or Valuation
At 1 December 2024 288,002 288,002
Revaluation 29,998 29,998
  ───────── ─────────
At 30 November 2025 318,000 318,000
  ───────── ─────────
Depreciation
At 1 December 2024 - -
  ───────── ─────────
At 30 November 2025 - -
  ───────── ─────────
Net book value
At 30 November 2025 318,000 318,000
  ═════════ ═════════
At 30 November 2024 288,002 288,002
  ═════════ ═════════
       
6. Creditors 2025 2024
Amounts falling due within one year £ £
 
Taxation  (Note 8) 3,627 11,716
Directors' current accounts 27,635 45,635
Other creditors 1,005 1,090
  ───────── ─────────
  32,267 58,441
  ═════════ ═════════
       
7. Creditors 2025 2024
Amounts falling due after more than one year £ £
 
Bank loan 206,475 206,475
  ═════════ ═════════
 
Loans
Repayable in five years or more 206,475 206,475
  ═════════ ═════════
 
       
8. Taxation 2025 2024
  £ £
 
Creditors:
Corporation tax 3,627 11,716
  ═════════ ═════════
         
9. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2025 2024
  £ £ £
 
At financial year start - - -
Charged to profit and loss 5,700 5,700 -
  ───────── ───────── ─────────
At financial year end 5,700 5,700 -
  ═════════ ═════════ ═════════
           
10. Share capital     2025 2024
      £ £
Description Number of shares Value of units    
 
Allotted, called up and fully paid
Ordinary 2 £1.00 each 2 2
 
      ═════════ ═════════
       
11. Capital commitments
 
The company had no material capital commitments at the financial year-ended 30 November 2025.
   
12. Directors' advances, credits and guarantees
 
During the financial year, the company made a loan to a directors amounting to £........ Interest at the rate of .... per annum is payable half-yearly and the loan is repayable on ................
   
13. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.