REGISTERED NUMBER: 11910431 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

New Space Architecture Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M L Huggins

Mrs S Bennett

REGISTERED OFFICE:

The Dairy Barn

Clyst St. Mary

Exeter

EX151DJ

REGISTERED NUMBER:

11910431 (England and Wales)

ACCOUNTANTS:

Plunkett Yates Limited

1 Charlotte Mews

Pavilion Place

Exeter

Devon

EX2 4HA

FIXED ASSETS

Intangible assets

4

15,000

20,000

Tangible assets

5

26,003

15,908

41,003

35,908

CURRENT ASSETS

Debtors

6

317,051

253,230

Cash at bank

106,424

61,730

423,475

314,960

CREDITORS

Amounts falling due within one year

7

206,969

106,830

NET CURRENT ASSETS

216,506

208,130

TOTAL ASSETS LESS CURRENT LIABILITIES

257,509

244,038

CREDITORS

Amounts falling due after more than one year

8

(127,657

)

(175,060

)

PROVISIONS FOR LIABILITIES

(1,801

)

(3,977

)

NET ASSETS

128,051

65,001

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

127,951

64,901

128,051

65,001

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

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

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

M L Huggins - Director

1.	STATUTORY INFORMATION

New Space Architecture Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 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 acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 13 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

50,000

AMORTISATION

At 1 May 2025

30,000

Amortisation for year

5,000

At 30 April 2026

35,000

NET BOOK VALUE

At 30 April 2026

15,000

At 30 April 2025

20,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

22,600

-

38,081

60,681

Additions

2,325

20,000

3,330

25,655

At 30 April 2026

24,925

20,000

41,411

86,336

DEPRECIATION

At 1 May 2025

14,362

-

30,411

44,773

Charge for year

4,636

5,000

5,924

15,560

At 30 April 2026

18,998

5,000

36,335

60,333

NET BOOK VALUE

At 30 April 2026

5,927

15,000

5,076

26,003

At 30 April 2025

8,238

-

7,670

15,908

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

80,040

62,079

Amounts owed by group undertakings

232,011

186,151

Other debtors

5,000

5,000

317,051

253,230

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

47,202

53,107

Trade creditors

124

-

Amounts owed to group undertakings

58,120

10,735

Taxation and social security

97,546

41,248

Other creditors

3,977

1,740

206,969

106,830

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

127,657

175,060

9.	OTHER FINANCIAL COMMITMENTS

Commitments under non-cancellable operating leases totalled £162,689 at 30 April 2026.