Latch Architects Ltd - Filleted accounts

Registered number

16168414

Latch Architects Ltd

Filleted Accounts

31 January 2026

Latch Architects Ltd
Registered number:		16168414
Balance Sheet
as at 31 January 2026

Notes			2026
£
Fixed assets
Tangible assets	3		2,547

Current assets
Debtors	4	14,306
Cash at bank and in hand		6,623
		20,929

Creditors: amounts falling due within one year	5	(21,448)

Net current liabilities			(519)

Net assets			2,028

Capital and reserves
Called up share capital			100
Profit and loss account			1,928

Shareholders' funds			2,028

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Maverick Gent
Director
Approved by the board on 27 August 2026

Latch Architects Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, and equipment	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.



2	Employees		2026
Number

	Average number of persons employed by the company		2


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	Additions			3,396
	At 31 January 2026			3,396

	Depreciation
	Charge for the year			849
	At 31 January 2026			849

	Net book value
	At 31 January 2026			2,547


4	Debtors		2026
£

	Other debtors		14,306


5	Creditors: amounts falling due within one year		2026
£

	Taxation and social security costs		5,200
	Other creditors		16,248
			21,448


6	Other information

	Latch Architects Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	124-128 City Road
	London
	EC1V 2NX