Martin Spencer Architecture LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC418324 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

FOR

MARTIN SPENCER ARCHITECTURE LLP

TRADING AS

MSI ARCHITECTURE

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

5

DESIGNATED MEMBERS:

M Spencer

D Iddi

N L Marron

REGISTERED OFFICE:

Ground Floor 7 Neptune Court

Hallam Way

Whitehills Business Park

Blackpool

Lancashire

FY4 5LZ

REGISTERED NUMBER:

OC418324 (England and Wales)

ACCOUNTANTS:

Hanley & Co

Chartered Accountants

Ground Floor 7 Neptune Court

Hallam Way, Whitehills Business Park,

Blackpool

Lancashire

FY4 5LZ

FIXED ASSETS

Property, plant and equipment

4

4,932

6,482

CURRENT ASSETS

Inventories

8,500

Debtors

82,602

55,504

Cash at bank

81,752

31,653

172,854

95,657

CREDITORS

Amounts falling due within one year

12,021

6,431

NET CURRENT ASSETS

160,833

89,226

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

165,765

95,708

LOANS AND OTHER DEBTS DUE TO
MEMBERS

5

165,765

95,708

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

5

165,765

95,708

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 5 April 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16 September 2026 and were signed by:

M Spencer - Designated member

1.	STATUTORY INFORMATION

Martin Spencer Architecture LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% 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 inventories to their present location and condition.

3.	EMPLOYEE INFORMATION

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

4.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 6 April 2025

and 5 April 2026

27,386

DEPRECIATION

At 6 April 2025

20,904

Charge for year

1,550

At 5 April 2026

22,454

NET BOOK VALUE

At 5 April 2026

4,932

At 5 April 2025

6,482

5.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank for payment after other creditors.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Martin Spencer Architecture LLP for the year ended 5 April 2026 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Martin Spencer Architecture LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Martin Spencer Architecture LLP and state those matters that we have agreed to state to the members of Martin Spencer Architecture LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Martin Spencer Architecture LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Martin Spencer Architecture LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Martin Spencer Architecture LLP. You consider that Martin Spencer Architecture LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Martin Spencer Architecture LLP. 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 financial statements.

Hanley & Co

Chartered Accountants

Ground Floor 7 Neptune Court

Hallam Way, Whitehills Business Park,

Blackpool

Lancashire

FY4 5LZ

16 September 2026