Company registration number: 08991531
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Studio West Architects Limited
Pages for filing with the Registrar
Company registration number: 08991531
Studio West Architects Limited
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 8,996 12,275
8,996 12,275
Current assets
Debtors 9,408 10,105
Cash at bank and in hand 10,524 11,661
19,932 21,766
Creditors: amounts falling due within one year
(32,484) (32,702)
Net current liabilities (12,552) (10,936)
Total assets less current liabilities (3,556) 1,339
Creditors: Amounts falling due after more than one year
(124) (2,110)
NET LIABILITIES (3,680) (771)
Capital and reserves
Called up share capital 200 200
Profit and loss account (3,880) (971)
TOTAL EQUITY (3,680) (771)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08991531
Studio West Architects Limited
Balance sheet - continued
as at 30 April 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr N Wall, Director
2 September 2026
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Studio West Architects Limited
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Studio West Architects Limited is a private company registered in England and Wales. Its registered number is 08991531. The company is limited by shares. Its registered office is Studio West Architects, The Old Stables, Penzance, Cornwall, TR19 7HU.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
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Studio West Architects Limited
Notes to the financial statements - continued
for the year ended 30 April 2026
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 25% straight line
Motor vehicles - 20% straight line
Computer equipment - 10% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 3 (2025 - 3).
4 Intangible assets
Goodwill
£
Cost
At 1 May 2025 42,479
At 30 April 2026 42,479
Amortisation
At 1 May 2025 42,479
At 30 April 2026 42,479
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Studio West Architects Limited
Notes to the financial statements - continued
for the year ended 30 April 2026
4 Intangible assets - continued
Net book value
At 30 April 2026 -
At 30 April 2025 -
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 May 2025 46,505
At 30 April 2026 46,505
Depreciation
At 1 May 2025 34,230
Charge for year 3,279
At 30 April 2026 37,509
Net book value
At 30 April 2026 8,996
At 30 April 2025 12,275
6 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025.
2026 2025
£ £
Mr Neil Wall
Balance outstanding at start of year (1,941) 329
Amounts advanced 62,010 68,300
Amounts repaid (59,357) (70,570)
Balance outstanding at end of year 712 (1,941)
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Studio West Architects Limited
Notes to the financial statements - continued
for the year ended 30 April 2026
7 Prior period adjustment
During the year, adjustments were made to correct historic balance sheet balances relating to earlier accounting periods. The net effect was an adjustment of £8,774 to brought forward retained earnings. The adjustment has no effect on the profit for the year ended 30 April 2026
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