REGISTERED NUMBER: NI602358 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Alastair Coey Architects Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

A D Coey

P E Robinson

E Johnston

REGISTERED OFFICE:

Belmont Gate Lodge

96 Sydenham Avenue

Belfast

Co. Antrim

BT4 2DT

REGISTERED NUMBER:

NI602358 (Northern Ireland)

ACCOUNTANTS:

Drake Wells Stewart Limited

Chartered Accountants

1st Floor

34 B-D Main Street

Moira

Armagh

BT67 0LE

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

23,838

19,004

23,838

19,004

CURRENT ASSETS

Stocks

7

229,890

104,111

Debtors

8

184,802

426,921

Cash at bank and in hand

42,206

492,591

456,898

1,023,623

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

9

175,657

492,236

NET CURRENT ASSETS

281,241

531,387

TOTAL ASSETS LESS CURRENT LIABILITIES

305,079

550,391

PROVISIONS FOR LIABILITIES

5,759

4,506

NET ASSETS

299,320

545,885

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

299,220

545,785

SHAREHOLDERS' FUNDS

299,320

545,885

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by:

A D Coey - Director

E Johnston - Director

P E Robinson - Director

1.	STATUTORY INFORMATION

Alastair Coey Architects Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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 Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. The period chosen for writing off goodwill is 10 years. Provision is made for any impairment.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% Straight Line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stock and work in progress have been valued at the lower of cost and net realisable value estimated selling price less costs to sell. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage of completion.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its employees. Contributions payable to the company's pension scheme are charged to profit or loss as they become payable.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 13 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

300,000

AMORTISATION

At 1 April 2025

and 31 March 2026

300,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

6.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

77,594

Additions

12,528

At 31 March 2026

90,122

DEPRECIATION

At 1 April 2025

58,590

Charge for year

7,694

At 31 March 2026

66,284

NET BOOK VALUE

At 31 March 2026

23,838

At 31 March 2025

19,004

7.

STOCKS

31.3.26

31.3.25

£

£

Work-in-progress

229,890

104,111

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

164,097

276,142

Other debtors

20,705

150,779

184,802

426,921

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

30,180

41,292

Taxation and social security

67,681

194,327

Other creditors

77,796

256,617

175,657

492,236