Allan Curran Architects Limited iXBRL

Company Registration Number: NI049710

Allan Curran Architects Limited

Unaudited Financial Statements

for the financial year ended 31 March 2026

Allan Curran Architects Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr. John Curran


Company Secretary	Mr. John Curran


Company Registration Number	NI049710


Registered Office and Business Address	55 Tempo Road
	Enniskillen
	Co. Fermanagh
	BT74 6HR


Accountants	MCI Chartered Accountants
	Sentinel House
	13 Pump Street
	Derry
	BT48 6JG


Bankers	Ulster Bank Limited
	Darleen Street
	Enniskillen
	Co. Fermanagh


	Allied Irish Bank PLC
	The Diamond
	Donegal Town
	Co. Donegal


Solicitors	Niall Quinn & Company
	The Mall
	Townparks
	Ballyshannon
	Co. Donegal

Allan Curran Architects Limited

Company Registration Number: NI049710

BALANCE SHEET

as at 31 March 2026

		2026	2025
	Notes	£	£

Fixed Assets

Tangible assets	4	29,368	31,414
		─────────	─────────

Current Assets

Debtors	5	87,015	78,524
Cash and cash equivalents		99,919	45,998
		─────────	─────────
		186,934	124,522
		─────────	─────────
Creditors: amounts falling due within one year	6	(71,406)	(37,025)
		─────────	─────────
Net Current Assets		115,528	87,497
		─────────	─────────
Total Assets less Current Liabilities		144,896	118,911

Provisions for liabilities	7	(5,407)	(5,757)
		─────────	─────────
Net Assets		139,489	113,154
		═════════	═════════

Capital and Reserves

Called up share capital	100	100
Statement of income and retained earnings	139,389	113,054
	─────────	─────────
Shareholders' Funds	139,489	113,154
	═════════	═════════

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 company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings and Director's Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 22 October 2026




Mr. John Curran
Director

Allan Curran Architects Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

General Information

Allan Curran Architects Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI049710. The registered office of the company is 55 Tempo Road, Enniskillen, Co. Fermanagh, BT74 6HR which is also the principal place of business of the company. The company's principle activities is the provision of architectural services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover is measured at the fair value of the consideration receivable net of VAT and discounts. The policy adopted for the recognition of turnover is as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from architectural services is recognised by reference to the state of completion at the reporting date. The stage of completion is measured by reference to labour hours completed and material consumed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Pensions

The assets of the company's externally managed defined contribution funds are held separately from those of the company in independently administered funds. The amount charged to the Statement of Income represents the contributions payable to the schemes in respect of the accounting period.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

10% reducing balance

Leashold property

10% straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current markets assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in the statement of income and retained earnings, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in the statement of income and retained earnings, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Provisions

Provisions are recognised when the company has an obligation at the Balance sheet date as a result of a past event and it is probable that an outflow of economic benefits will be required in settlement of that obligation and the amount can be reliably estimated.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Taxation

The charge for the year is based on the results for the year and takes into account taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Provision is made at the rates expected to apply when the timing differences reverse. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements arise from the inclusion of gains and losses in taxable profits in periods different from those in which they are recognised in the financial statements.

Government grants and assistance

Capital grants received and receivable are treated as deferred income and amortised to the Statement of Income and Retained Earnings annually over the useful economic life of the asset to which it relates. Revenue grants are credited to the Statement of Income and Retained Earnings when received.

Foreign currencies

Foreign currency transactions are initally recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of transaction.

Monetary assets and liabilites denominated in a foreign currency at the Balance sheet date are translated using the closing rate.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 8. (2025:7)


4.	Tangible assets
		Fixtures,	Leashold	Total
		fittings and	property
		equipment
		£	£	£
	Cost
	At 1 April 2025	126,141	18,018	144,159
	Additions	1,190	-	1,190
		─────────	─────────	─────────
	At 31 March 2026	127,331	18,018	145,349
		─────────	─────────	─────────
	Depreciation
	At 1 April 2025	94,728	18,017	112,745
	Charge for the financial year	3,236	-	3,236
		─────────	─────────	─────────
	At 31 March 2026	97,964	18,017	115,981
		─────────	─────────	─────────
	Net book value
	At 31 March 2026	29,367	1	29,368
		═════════	═════════	═════════
	At 31 March 2025	31,413	1	31,414
		═════════	═════════	═════════


5.	Debtors	2026	2025
		£	£

	Trade debtors	47,768	37,096
	Amounts owed by customers for contract work	37,027	34,221
	Other debtors	896	743
	Director's current account	-	5,153
	Prepayments and accrued income	1,324	1,311
		─────────	─────────
		87,015	78,524
		═════════	═════════


6.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Trade creditors	22,793	9,275
	Taxation	44,709	25,350
	Director's current account	1,404	-
	Accruals	2,500	2,400
		─────────	─────────
		71,406	37,025
		═════════	═════════


7.	Provisions for liabilities

	The amounts provided for deferred taxation are analysed below:

		Capital	Total	Total
		allowances

			2026	2025
		£	£	£

	At financial year start	5,757	5,757	5,779
	Charged to profit and loss	(350)	(350)	(22)
		─────────	─────────	─────────
	At financial year end	5,407	5,407	5,757
		═════════	═════════	═════════

SECURITY

As security for overdraft facilities, AIB PLC holds the following security:

Director guarantees in the sum of €50,000.