Company Registration Number: 07415767
INFORMATION FOR FILING WITH THE REGISTRAR
31 DECEMBER 2025
CAREYJONES CHAPMANTOLCHER (STUDIO SOUTH) LIMITED
REGISTERED NUMBER: 07415767
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 2 to 10 form part of these financial statements.
Page 1
CAREYJONES CHAPMANTOLCHER (STUDIO SOUTH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Careyjones Chapmantolcher (Studio South) Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. The address of its principal place of business is Studio 104, 338-346 Goswell Road, London, England, EC1V 7LQ. The Companies House registered number is 07415767.
The principal activity of the Company continues to be that of architects.
The Company is a wholly owned subsidiary of Careyjones Chapmantolcher Limited, a Company registered in England and Wales, which is the immediate parent company. The ultimate parent company is CJCT Trustees Limited, a company registered in England and Wales.
These financial statements have been presented in pound sterling which is the functional currency of the Company, and rounded to the nearest £.
The principal activity of the Company continues to be that of architects.
The Company is a wholly owned subsidiary of Careyjones Chapmantolcher Limited, a Company registered in England and Wales, which is the immediate parent company. The ultimate parent company is CJCT Trustees Limited, a company registered in England and Wales.
These financial statements have been presented in pound sterling which is the functional currency of the Company, and rounded to the nearest £.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
The Company's forecasts, taking account of reasonably possible changes in trading performance, show that the Company should be able to operate within its current working capital facilities. In common with other businesses in the architectural profession, the Company's forecasts include a certain amount of fee income that is not secured at the date of approval of these financial statements, however based on historic and current trading, the directors expect the Company to be able to achieve those projected fees.
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and continue to adopt the going concern basis of accounting in preparing the annual financial statements. The directors have considered a period in excess of twelve months from the date of the approval of these financial statements in making their assessment.
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and continue to adopt the going concern basis of accounting in preparing the annual financial statements. The directors have considered a period in excess of twelve months from the date of the approval of these financial statements in making their assessment.
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CAREYJONES CHAPMANTOLCHER (STUDIO SOUTH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
The contributions are recognised as an expense in the statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
Page 3
CAREYJONES CHAPMANTOLCHER (STUDIO SOUTH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
The estimated useful lives range as follows:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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CAREYJONES CHAPMANTOLCHER (STUDIO SOUTH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 5
CAREYJONES CHAPMANTOLCHER (STUDIO SOUTH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Key sources of estimation uncertainty
Determining the stage of completion of ongoing projects at the year end
In assessing the level of completion of architectural design projects ongoing at the year end, the directors have considered the time costs of employees working on those projects, as well as the amounts billed in fees in relation to each project up to the year end. The directors believe, based upon their knowledge and experience of similar projects over the years that the correct amount of profit has been recognised and the amounts recognised as billed in advance are appropriate.
Recoverability of trade debtors
The bad debt provision is based on current knowledge and analysis of data from past history. If unforeseen circumstances were to affect the collectability of any material receivable then the provision could be materially understated in relation to the total trade receivables balance.
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CAREYJONES CHAPMANTOLCHER (STUDIO SOUTH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Page 7
CAREYJONES CHAPMANTOLCHER (STUDIO SOUTH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Profit and loss account
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £79,782 (2024 - £75,274 ). Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the reporting date and are included in creditors.
Page 8
CAREYJONES CHAPMANTOLCHER (STUDIO SOUTH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
For Professional Indemnity Insurance, the Company was a member of a mutual insurance fund where the company shares in any surpluses or deficits of the fund. At the start of each policy year an Advance Call is made by each member into the fund. Once the policy year is closed any surplus is returned to the members by way of a Return Call, if there is a deficit a Supplementary Call is paid by the members into the fund. These surpluses or deficits are notified to the company in arrears and at the balance sheet date, the most recent closed policy year was to 30 June 2020. The Company cannot estimate the amount of any surplus or deficit for the following periods reliably and accordingly no amounts have been recognised as a contingent liability or contingent asset in respect of periods from 30 June 2020 to the current date.
There was no effect on the profit and loss for the current year in relation to Supplementary Calls (2025: Supplementary Calls of £95,533, recognised in cost of sales).
There was no effect on the profit and loss for the current year in relation to Supplementary Calls (2025: Supplementary Calls of £95,533, recognised in cost of sales).
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CAREYJONES CHAPMANTOLCHER (STUDIO SOUTH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The immediate parent company is Careyjones Chapmantolcher Limited , a company registered in England and Wales which owns 100% of the issued share capital of the Company. Careyjones Chapmantolcher Limited also owns 100% of the issued share capital of CJCT (Studio North) Limited, its fellow subsidiary.
The ultimate parent company is CJCT Trustees Limited. The company is registered in England and Wales.
The ultimate controlling party is T R N Tolcher and I J Emmerson, as members of CJCT Trustees Limited.
The ultimate parent company is CJCT Trustees Limited. The company is registered in England and Wales.
The ultimate controlling party is T R N Tolcher and I J Emmerson, as members of CJCT Trustees Limited.
The audit report was signed on 7 October 2026 by Steven Williams (Senior Statutory Auditor) on behalf of Armstrong Watson Audit Limited .
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