Registration number: 08613894

Simon Morray-Jones Architects Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

Simon Morray-Jones Architects Limited

Company Information

Directors

Rachel Hamilton Luke Brennan

Registered office

21 Milsom Street Bath BA1 1DE

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Simon Morray-Jones Architects Limited
for the year ended 31 July 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Simon Morray-Jones Architects Limited for the year ended 31 July 2026 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants (CIMA), we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of Simon Morray-Jones Architects Limited, as a body, in accordance with the terms of our engagement letter dated 1 May 2018. Our work has been undertaken solely to prepare for your approval the accounts of Simon Morray-Jones Architects Limited and state those matters that we have agreed to state to the Board of Directors of Simon Morray-Jones Architects Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Simon Morray-Jones Architects Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Simon Morray-Jones Architects Limited 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 Simon Morray-Jones Architects Limited. You consider that Simon Morray-Jones Architects Limited 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 accounts of Simon Morray-Jones Architects Limited. 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.

......................................

Kate Moakes
AIMS Accountants for Business
33 Sandringham Avenue
Bristol
BS16 6NQ

14 September 2026

Simon Morray-Jones Architects Limited

(Registration number: 08613894)
Balance Sheet as at 31 July 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	32,577	40,721
Current assets
Debtors	6	71,678	24,535
Cash at bank and in hand		704,638	343,493
		776,316	368,028
Creditors: Amounts falling due within one year	7	(222,838)	(259,401)
Net current assets		553,478	108,627
Total assets less current liabilities		586,055	149,348
Provisions for liabilities		(10,034)	(11,851)
Net assets		576,021	137,497
Capital and reserves
Called up share capital		2	2
Retained earnings		576,019	137,495
Shareholders' funds		576,021	137,497

For the financial year ending 31 July 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 accounts for the year in question in accordance with section 476; and
•	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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 September 2026 and signed on its behalf by:
 

Simon Morray-Jones Architects Limited

(Registration number: 08613894)
Balance Sheet as at 31 July 2026

......................................... Rachel Hamilton Director

......................................... Luke Brennan Director

Simon Morray-Jones Architects Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
21 Milsom Street
Bath
BA1 1DE

These financial statements were authorised for issue by the Board on 22 September 2026.

2	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 have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

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.

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.

Simon Morray-Jones Architects Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

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:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Office equipment	20% reducing balance
Fixtures & fittings	20% reducing balance

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.

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.

Simon Morray-Jones Architects Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2025 - 19).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	147,992	138,686
Deferred taxation
Arising from origination and reversal of timing differences	(1,817)	(1,657)
Tax expense in the income statement	146,175	137,029

Simon Morray-Jones Architects Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

5	tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 August 2025	4,890	130,184	135,074
At 31 July 2026	4,890	130,184	135,074
Depreciation
At 1 August 2025	1,760	92,593	94,353
Charge for the year	626	7,518	8,144
At 31 July 2026	2,386	100,111	102,497
Carrying amount
At 31 July 2026	2,504	30,073	32,577
At 31 July 2025	3,130	37,591	40,721

6

debtors

Current	2026 £	2025 £
Trade debtors	60,118	10,737
Prepayments	11,560	13,798
	71,678	24,535

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	220,092	256,547
Accruals and deferred income	2,218	2,218
Other creditors	528	636
	222,838	259,401

8	Share capital

Allotted, called up and fully paid shares

Simon Morray-Jones Architects Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

	2026		2025
	No.	£	No.	£
ordinary £1 shares of £1 each	2	2	2	2

9

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

	Retained earnings £	Total £
Transfer to Employee Ownership Trust	(495,000)	(495,000)

10

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £Nil per each ordinary £1 shares		-		-

11	Related party transactions

Simon Morray-Jones Architects Limited

Notes to the Unaudited Financial Statements for the year ended 31 July 2026

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	149,589	191,137
Contributions paid to money purchase schemes	3,750	8,546
	153,339	199,683

12	Financial instruments

Categorisation of financial instruments

2026 £

2025 £