Crowther Associates Architects LLP

REGISTERED NUMBER: OC338155 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

J Johnson

R E Mason

REGISTERED OFFICE:

Lower Ground Floor

100/101 Queens Road

Brighton

East Sussex

BN1 3XF

REGISTERED NUMBER:

OC338155 (England and Wales)

ACCOUNTANTS:

Price Green & Co

Lynnem House

1 Victoria Way

Burgess Hill

West Sussex

RH15 9NF

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of architectural works.

DESIGNATED MEMBERS

The designated members during the year under review were:

J Johnson

R E Mason

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £226,909 (2025 - £167,962 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

R E Mason - Designated member

20 August 2026

TURNOVER

843,551

679,230

Cost of sales

426,389

342,868

GROSS PROFIT

417,162

336,362

Administrative expenses

189,226

168,492

OPERATING PROFIT

4

227,936

167,870

Interest receivable and similar income

579

898

228,515

168,768

Interest payable and similar expenses

1,606

806

PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE
FOR DISCRETIONARY DIVISION
AMONG MEMBERS

226,909

167,962

FIXED ASSETS

Tangible assets

5

63,254

72,597

CURRENT ASSETS

Debtors

6

131,925

103,872

Prepayments and accrued income

29,750

28,643

Cash at bank

108,692

121,249

270,367

253,764

CREDITORS

Amounts falling due within one year

7

154,206

122,273

NET CURRENT ASSETS

116,161

131,491

TOTAL ASSETS LESS CURRENT
LIABILITIES

179,415

204,088

CREDITORS

Amounts falling due after more than one
year

8

(49,669

)

(68,889

)

ACCRUALS AND DEFERRED INCOME

(2,020

)

(27,460

)

NET ASSETS ATTRIBUTABLE TO
MEMBERS

127,726

107,739

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

127,726

107,739

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

127,726

107,739

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 20 August 2026 and were signed by:

R E Mason - Designated member

1.	STATUTORY INFORMATION

Crowther Associates Architects LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Tangible fixed assets

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

Short leasehold

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 10 (2025 - 9 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.26

31.3.25

£

Depreciation - owned assets

22,348

24,685

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2025

1,383

20,627

88,875

6,129

117,014

Additions

-

4,225

-

8,780

13,005

At 31 March 2026

1,383

24,852

88,875

14,909

130,019

DEPRECIATION

At 1 April 2025

1,383

17,738

22,219

3,077

44,417

Charge for year

-

1,779

16,664

3,905

22,348

At 31 March 2026

1,383

19,517

38,883

6,982

66,765

NET BOOK VALUE

At 31 March 2026

-

5,335

49,992

7,927

63,254

At 31 March 2025

-

2,889

66,656

3,052

72,597

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

127,122

99,069

Other debtors

4,803

131,925

103,872

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

8,333

10,000

Hire purchase contracts

10,886

10,887

Trade creditors

24,139

9,340

Taxation and social security

77,180

59,149

Other creditors

33,668

32,897

154,206

122,273

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans

-

8,333

Hire purchase contracts

49,669

60,556

49,669

68,889

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31.3.26

31.3.25

£

Amounts owed to members in respect of profits

127,726

107,739

Falling due within one year

127,726

107,739

.