ACCOUNTS - Final Accounts

Commitments under operating leases

At 31 March 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 06538121

BIRDS PORTCHMOUTH RUSSUM ARCHITECTS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

BIRDS PORTCHMOUTH RUSSUM ARCHITECTS LTD

REGISTERED NUMBER: 06538121

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	6		2,777		2,976
			2,777		2,976
Current assets
Debtors: amounts falling due within one year	7	18,600		64,487
Cash at bank and in hand	8	73,679		60,846
		92,279		125,333
Creditors: amounts falling due within one year	9	(8,067)		(21,762)
Net current assets			84,212		103,571
Total assets less current liabilities			86,989		106,547
Provisions for liabilities
Deferred tax	10	(694)		(723)
			(694)		(723)
Net assets			86,295		105,824

Capital and reserves
Called up share capital	11	500	500
Profit and loss account		85,795	105,324
		86,295	105,824

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BIRDS PORTCHMOUTH RUSSUM ARCHITECTS LTD

REGISTERED NUMBER: 06538121

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 profit and loss account 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:

R Portchmouth

Director

Date: 22 October 2026

The notes on pages 3 to 8 form part of these financial statements.

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BIRDS PORTCHMOUTH RUSSUM ARCHITECTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Birds Portchmouth Russum Architects Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report.

2.Accounting policies

2.1

Basis of preparation of financial statements

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 following principal accounting policies have been applied:

2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the director has adopted the going concern basis of accounting in preparing the financial statements.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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BIRDS PORTCHMOUTH RUSSUM ARCHITECTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Other fixed assets

20% reducing balance

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.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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BIRDS PORTCHMOUTH RUSSUM ARCHITECTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.

Employees

The average monthly number of employees, including directors, during the year was 4 (2025 - 4).

5.	Intangible assets

		Goodwill
		£
	Cost
	At 1 April 2025	18,000
	At 31 March 2026	18,000
	Amortisation
	At 1 April 2025	18,000
	At 31 March 2026	18,000
	Net book value
	At 31 March 2026	-
	At 31 March 2025	-

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BIRDS PORTCHMOUTH RUSSUM ARCHITECTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	Tangible fixed assets

		Other fixed assets
		£
	Cost or valuation
	At 1 April 2025	30,307
	Additions	808
	Disposals	(3,181)
	At 31 March 2026	27,934
	Depreciation
	At 1 April 2025	27,331
	Charge for the year on owned assets	694
	Disposals	(2,868)
	At 31 March 2026	25,157
	Net book value
	At 31 March 2026	2,777
	At 31 March 2025	2,976

Debtors

					2026	2025
					£	£


Trade debtors	2,055	13,949
Other debtors	8,260	-
Amounts due on long term contracts	8,285	50,538
	18,600	64,487

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BIRDS PORTCHMOUTH RUSSUM ARCHITECTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

8.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	73,679	60,846
	73,679	60,846

9.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	180	558
Corporation tax	-	4,065
Other taxation and social security	2,381	5,686
Other creditors	116	7,483
Accruals and deferred income	5,390	3,970
	8,067	21,762

10.	Deferred taxation

		2026
		£

	At beginning of year	(723)
	Charged to profit or loss	29
	At end of year	(694)

					2026	2025
					£	£

Accelerated capital allowances	(694)	(744)
Tax losses carried forward	-	21
	(694)	(723)

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BIRDS PORTCHMOUTH RUSSUM ARCHITECTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

11.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

500 (2025 - 500) Ordinary shares of £1.00 each	500	500

12.	Pension commitments

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 £734 (2025 - £991). Contributions totalling £116 (2025 - £195) were payable to the fund at the balance sheet date and are included in creditors.

13.	Tax Losses

At reporting date, the Company had no unused tax losses (2025: 56,307) available for offset against future taxable profits. No deferred tax asset has been recognised in respect of these losses.

Not later than 1 year	1,160	1,160
Later than 1 year and not later than 5 years	2,320	3,480
	3,480	4,640

15.	Related party transactions
	In other debtors there are loans due from the directors totalling £3,340 (2025: £7,288 due to). Interest of 0% is paid on these loans and they are repayable on demand.

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