Registration number:
RT Architects Ltd
for the
RT Architects Ltd
trading as RT Architects Ltd
Contents
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Company Information |
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Directors' Report |
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Accountants' Report |
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Profit and Loss Account |
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Balance Sheet |
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Statement of Changes in Equity |
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Notes to the Unaudited Financial Statements |
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Detailed Profit and Loss Account |
RT Architects Ltd
trading as RT Architects Ltd
Company Information
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Directors |
Mr Richie Tutill Mrs Jessica Tutill |
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Registered office |
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Accountants |
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RT Architects Ltd
trading as RT Architects Ltd
Directors' Report for the period from 23 December 2024 to 31 December 2025
The directors present their report and the financial statements for the period from 23 December 2024 to 31 December 2025.
Incorporation
The company was incorporated on
Director of the company
The director who held office during the period was as follows:
The following director was appointed after the period end:
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved and authorised by the
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Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
RT Architects Ltd
for the period to 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RT Architects Ltd for the period ended 31 December 2025 as set out on pages 4 to 13 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made solely to the Board of Directors of RT Architects Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of RT Architects Ltd and state those matters that we have agreed to state to the Board of Directors of RT Architects Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RT Architects Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that RT Architects Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of RT Architects Ltd. You consider that RT Architects Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of RT Architects Ltd. For this reason, we have not verified the 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 accounts.
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Chartered Certified Accountants
Avallon
Green Lane
Marazion
Cornwall
TR17 0HQ
RT Architects Ltd
trading as RT Architects Ltd
Profit and Loss Account for the period from 23 December 2024 to 31 December 2025
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Note |
2025 |
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Turnover |
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Cost of sales |
( |
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Gross profit |
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Administrative expenses |
( |
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Operating profit |
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Profit before tax |
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Tax on profit |
( |
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Profit for the financial year |
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The above results were derived from continuing operations.
The company has no recognised gains or losses for the year other than the results above.
RT Architects Ltd
trading as RT Architects Ltd
(Registration number: 16149026)
Balance Sheet as at 31 December 2025
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Note |
2025 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
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Net current liabilities |
( |
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Total assets less current liabilities |
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Provisions for liabilities |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
100 |
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Retained earnings |
341 |
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Shareholders' funds |
441 |
For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
Approved and authorised by the
RT Architects Ltd
trading as RT Architects Ltd
(Registration number: 16149026)
Balance Sheet as at 31 December 2025
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RT Architects Ltd
trading as RT Architects Ltd
Statement of Changes in Equity for the period from 23 December 2024 to 31 December 2025
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Share capital |
Retained earnings |
Total |
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Profit for the year |
- |
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Dividends |
- |
( |
( |
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New share capital subscribed |
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- |
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At 31 December 2025 |
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RT Architects Ltd
trading as RT Architects Ltd
Notes to the Unaudited Financial Statements for the period from 23 December 2024 to 31 December 2025
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General information |
The company is a private company limited by share capital, incorporated in England.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Going concern
The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
RT Architects Ltd
trading as RT Architects Ltd
Notes to the Unaudited Financial Statements for the period from 23 December 2024 to 31 December 2025
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Depreciation method and rate for Tangible assets |
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Asset class |
Depreciation method and rate |
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Office equipment |
33% straight line |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
RT Architects Ltd
trading as RT Architects Ltd
Notes to the Unaudited Financial Statements for the period from 23 December 2024 to 31 December 2025
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
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Turnover |
The analysis of the company's Turnover for the period from continuing operations is as follows:
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2025 |
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Rendering of services |
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Operating profit |
Arrived at after charging/(crediting)
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2025 |
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Depreciation expense |
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Operating lease expense - plant and machinery |
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Staff costs |
The aggregate payroll costs (including director's remuneration) were as follows:
RT Architects Ltd
trading as RT Architects Ltd
Notes to the Unaudited Financial Statements for the period from 23 December 2024 to 31 December 2025
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2025 |
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Wages and salaries |
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Social security costs |
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Other employee expense |
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The average number of persons employed by the company (including directors) during the period, analysed by category was as follows:
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2025 |
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Other departments |
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Directors' remuneration |
The directors' remuneration for the period was as follows:
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2025 |
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Remuneration |
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Taxation |
Tax charged/(credited) in the profit and loss account
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2025 |
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Current taxation |
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UK corporation tax |
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Deferred taxation |
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Arising from origination and reversal of timing differences |
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Tax expense in the income statement |
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Deferred tax
Deferred tax includes liabilities due in the event of the sale of fixed assets.
RT Architects Ltd
trading as RT Architects Ltd
Notes to the Unaudited Financial Statements for the period from 23 December 2024 to 31 December 2025
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Tangible assets |
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Furniture, fittings and equipment |
Total |
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Cost or valuation |
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Additions |
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At 31 December 2025 |
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Depreciation |
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Charge for the period |
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At 31 December 2025 |
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Carrying amount |
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At 31 December 2025 |
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Debtors |
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Current |
2025 |
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Trade debtors |
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Other debtors |
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Cash and cash equivalents |
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2025 |
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Cash at bank |
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Creditors |
RT Architects Ltd
trading as RT Architects Ltd
Notes to the Unaudited Financial Statements for the period from 23 December 2024 to 31 December 2025
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Note |
2025 |
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Due within one year |
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Social security and other taxes |
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Other payables |
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Accruals |
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Income tax liability |
8,031 |
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Provisions for liabilities |
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Deferred tax |
Total |
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Increase (decrease) in existing provisions |
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At 31 December 2025 |
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Share capital |
Allotted, called up and fully paid shares
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2025 |
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No. |
£ |
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100 |
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Dividends |
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2025 |
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£ |
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Interim dividend of £ |
37,000 |
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RT Architects Ltd
trading as RT Architects Ltd
Detailed Profit and Loss Account for the period from 23 December 2024 to 31 December 2025
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23 December 2024 to 31 December 2025 |
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Turnover |
80,260 |
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Cost of sales |
(3,931) |
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Gross profit |
76,329 |
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Gross profit (%) |
95.1% |
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Administrative expenses |
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Employment costs |
10,979 |
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Establishment costs |
3,052 |
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General administrative expenses |
14,176 |
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Finance charges |
108 |
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Depreciation costs |
1,914 |
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30,229 |
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Operating profit |
46,100 |
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Profit before tax |
46,100 |
RT Architects Ltd
trading as RT Architects Ltd
Detailed Profit and Loss Account for the period from 23 December 2024 to 31 December 2025
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2025 |
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Turnover |
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Rendering of services, UK |
80,260 |
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Cost of sales |
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Direct costs |
3,931 |
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Employment costs |
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Directors remuneration |
(9,563) |
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Directors NIC (Employers) |
(871) |
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Staff training |
(545) |
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(10,979) |
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Establishment costs |
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Insurance |
994 |
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Use of home as office |
520 |
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Repairs and maintenance |
1,538 |
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3,052 |
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General administrative expenses |
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Telephone and fax |
259 |
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Computer software and maintenance costs |
196 |
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Printing, postage and stationery |
186 |
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Trade subscriptions |
1,156 |
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Charitable donations |
52 |
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Lease of motor vehicles (Operating leases) |
1,259 |
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Sundry expenses |
10 |
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Cleaning |
757 |
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Travel and subsistence |
5,058 |
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Advertising |
2,031 |
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Staff entertaining (allowable for tax) |
1,151 |
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Customer entertaining (disallowable for tax) |
235 |
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Accountancy fees |
1,232 |
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Consultancy fees |
249 |
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Legal and professional fees |
345 |
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14,176 |
RT Architects Ltd
trading as RT Architects Ltd
Detailed Profit and Loss Account for the period from 23 December 2024 to 31 December 2025
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2025 |
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Finance charges |
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Bank charges |
108 |
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Depreciation costs |
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Depreciation of office equipment (owned) |
1,914 |