Company No: 08969374 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mr C Brown
	Mrs K L Brown
	Mrs D Wardman
	Mr L S Wardman

REGISTERED OFFICE	62 Duke Street
	Darlington
	DL3 7AN
	United Kingdom

COMPANY NUMBER

08969374 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	34,915		49,458
		34,915		49,458
Current assets
Debtors	5	112,281		93,834
Cash at bank and in hand		51,887		56,950
		164,168		150,784
Creditors: amounts falling due within one year	6	( 92,881)		( 96,639)
Net current assets		71,287		54,145
Total assets less current liabilities		106,202		103,603
Creditors: amounts falling due after more than one year	7	( 8,153)		( 21,462)
Provision for liabilities		( 8,610)		( 7,881)
Net assets		89,439		74,260
Capital and reserves
Called-up share capital		100		100
Profit and loss account		89,339		74,160
Total shareholders' funds		89,439		74,260

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Wardmans Architectural Services Limited (registered number: 08969374) were approved and authorised for issue by the Board of Directors on 23 September 2026. They were signed on its behalf by:

Mr L S Wardman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wardmans Architectural Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 62 Duke Street, Darlington, DL3 7AN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Wardmans Architectural Services Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable from architectural services, stated net of discounts and of value added tax.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the company.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	5 years straight line
Plant and machinery etc.	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	9		9

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 May 2025	10,000		10,000
At 30 April 2026	10,000		10,000
Accumulated amortisation
At 01 May 2025	10,000		10,000
At 30 April 2026	10,000		10,000
Net book value
At 30 April 2026	0		0
At 30 April 2025	0		0

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 May 2025	69,148		10,789		79,937
Additions	0		833		833
At 30 April 2026	69,148		11,622		80,770
Accumulated depreciation
At 01 May 2025	23,860		6,619		30,479
Charge for the financial year	13,829		1,547		15,376
At 30 April 2026	37,689		8,166		45,855
Net book value
At 30 April 2026	31,459		3,456		34,915
At 30 April 2025	45,288		4,170		49,458

5. Debtors

	2026		2025
	£		£
Trade debtors	70,239		83,216
Other debtors	42,042		10,618
	112,281		93,834

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	7,975		10,000
Trade creditors	10,833		6,401
Taxation and social security	73,347		72,736
Other creditors	726		7,502
	92,881		96,639

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	8,153		5,334
Other creditors	0		16,128
	8,153		21,462

There are no amounts included above in respect of which any security has been given by the small entity.

8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	32,277		35,393
Between one and five years	56,898		45,381
	89,175		80,774