LMA ARCHITECTS LIMITED


Director	DILAWERSHAH, Simon Nicholas


Registered Address	The Focus Building Studio 3
	1 Crimea Road
	Bournemouth
	BH9 1AP


Registered Number	08370984 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		3,050		4,569
Tangible assets	4		1,496		2,339
			4,546		6,908
Current assets
Debtors		100,898		128,627
Cash at bank and on hand		37,333		39,837
		138,231		168,464
Creditors amounts falling due within one year	5	(23,081)		(36,201)
Net current assets (liabilities)			115,150		132,263
Total assets less current liabilities			119,696		139,171
Creditors amounts falling due after one year	6		(23,536)		(28,443)
Provisions for liabilities	8		(802)		(963)
Net assets			95,358		109,765
Capital and reserves
Called up share capital			10		10
Profit and loss account			95,348		109,755
Shareholders' funds			95,358		109,765

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 October 2026, and are signed on its behalf by:

DILAWERSHAH, Simon Nicholas
Director
Registered Company No. 08370984

LMA ARCHITECTS LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from goods supplied and services rendered.

	Revenue from rendering of services
	Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only the the extent of the expenses recognised that it is probable will be recovered.

Revenue from rendering of services

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only the the extent of the expenses recognised that it is probable will be recovered.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate. The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation on leasehold improvements is recognised so as to write off the cost or valuation of the assets over their useful lives being over the term of the lease.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

	Financial instruments
	A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transactions, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transactions, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	4		4

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 March 25	9,108	9,108
At 28 February 26	9,108	9,108
Amortisation and impairment
At 01 March 25	4,539	4,539
Charge for year	1,519	1,519
At 28 February 26	6,058	6,058
Net book value
At 28 February 26	3,050	3,050
At 28 February 25	4,569	4,569

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 March 25	21,989	21,989
Additions	999	999
At 28 February 26	22,988	22,988
Depreciation and impairment
At 01 March 25	19,650	19,650
Charge for year	1,842	1,842
At 28 February 26	21,492	21,492
Net book value
At 28 February 26	1,496	1,496
At 28 February 25	2,339	2,339

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,815	6,402
Bank borrowings and overdrafts	4,907	4,691
Taxation and social security	14,095	22,571
Other creditors	278	552
Accrued liabilities and deferred income	1,986	1,985
Total	23,081	36,201


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	23,536	28,443
Total	23,536	28,443

7.	Creditors: amounts due after 5 years
	Aggregate of instalments which fall due for payment after 5 years is £1,537 (2025: £7,414).

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	802	963
Total	802	963

9.	Directors advances, credits and guarantees
	£1,226 (2025: £744) of interest was charged on the overdrawn balance.