REGISTERED NUMBER: 08577309

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Davies Archytas Accountants Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D T Davies

REGISTERED OFFICE:

12-13 The Oaks

Clews Road

Redditch

B98 7ST

REGISTERED NUMBER:

08577309

ACCOUNTANTS:

Davies Archytas Accountants Ltd

12-13 The Oaks

Clews Road

Redditch

Worcestershire

B98 7ST

FIXED ASSETS

Intangible assets

4

138,479

163,227

Tangible assets

5

36,988

25,260

175,467

188,487

CURRENT ASSETS

Stocks

219,257

249,311

Debtors

251,667

221,274

Cash at bank

5,140

-

476,064

470,585

CREDITORS

Amounts falling due within one year

293,676

340,139

NET CURRENT ASSETS

182,388

130,446

TOTAL ASSETS LESS CURRENT LIABILITIES

357,855

318,933

CREDITORS

Amounts falling due after more than one year

(120,987

)

(154,738

)

PROVISIONS FOR LIABILITIES

(9,247

)

(4,799

)

NET ASSETS

227,621

159,396

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

227,521

159,296

SHAREHOLDERS' FUNDS

227,621

159,396

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 30 June 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2026 and were signed by:

D T Davies - Director

1.	STATUTORY INFORMATION

Davies Archytas Accountants Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisitions in 2020, 2022 and 2024 are being amortised evenly over their estimated useful life of ten years.

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.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2025

and 30 June 2026

247,474

AMORTISATION

At 1 July 2025

84,247

Amortisation for year

24,748

At 30 June 2026

108,995

NET BOOK VALUE

At 30 June 2026

138,479

At 30 June 2025

163,227

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2025

50,678

Additions

18,256

At 30 June 2026

68,934

DEPRECIATION

At 1 July 2025

25,418

Charge for year

6,528

At 30 June 2026

31,946

NET BOOK VALUE

At 30 June 2026

36,988

At 30 June 2025

25,260

6.

LOANS

An analysis of the maturity of loans is given below:

30.6.26

30.6.25

£

£

Amounts falling due within one year or on demand:

Bank loans

70,500

74,280

Amounts falling due between one and two years:

Bank loans - 1-2 years

70,500

65,555

Amounts falling due between two and five years:

Bank loans - 2-5 years

50,487

89,183

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

100

Ordinary

£1

100

100

8.	ULTIMATE CONTROLLING PARTY

The controlling party throughout the year was D Davies by virtue of his 100% holding of the issued share capital of the company.