Hale Brown Architects Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Hale Brown Architects Limited

Company Information

Director

Mr Matthew Hale

Company secretary

Ms E Mann

Registered office

Unit 1.04 Edinburgh House 170 Kennington Lane London SE11 5DP

Accountants

Grays Accountants Ltd

Hale Brown Architects Limited

(Registration number: 07079138)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	17,211	10,767
Current assets
Debtors	5	555,040	306,301
Cash at bank and in hand		452,401	250,698
		1,007,441	556,999
Creditors: Amounts falling due within one year	6	(419,931)	(193,708)
Net current assets		587,510	363,291
Total assets less current liabilities		604,721	374,058
Creditors: Amounts falling due after more than one year	6	(91,063)	(126,563)
Net assets		513,658	247,495
Capital and reserves
Called up share capital		200	200
Retained earnings		513,458	247,295
Shareholders' funds		513,658	247,495

Hale Brown Architects Limited

(Registration number: 07079138)
Balance Sheet as at 31 March 2026

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 November 2026
 

......................................... Mr Matthew Hale Director

Hale Brown Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 1.04
Edinburgh House
170 Kennington Lane
London
SE11 5DP

These financial statements were authorised for issue by the director on 4 November 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Hale Brown Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	25% on cost
Office Equipment	33% on cost

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Share based payments

The company operates an equity-settled, share-based compensation plan, under which the entity receives services from employees as consideration for equity instruments (options) of the entity. The fair value of the employee services received is measured by reference to the estimated fair value at the grant date of equity instruments granted and is recognised as an expense over the vesting period. The total amount expensed is recognised over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied.

The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 16 (2025 - 16).

Hale Brown Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	39,280	54,818	94,098
Additions	326	14,557	14,883
At 31 March 2026	39,606	69,375	108,981
Depreciation
At 1 April 2025	39,280	44,051	83,331
Charge for the year	82	8,357	8,439
At 31 March 2026	39,362	52,408	91,770
Carrying amount
At 31 March 2026	244	16,967	17,211
At 31 March 2025	-	10,767	10,767

5

Debtors

Current	2026 £	2025 £
Trade debtors	475,695	243,892
Prepayments	53,263	36,327
Other debtors	26,082	26,082
	555,040	306,301

Hale Brown Architects Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	81,487	43,363
Taxation and social security	330,663	143,389
Accruals and deferred income	7,744	5,325
Other creditors	37	1,631
	419,931	193,708

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Due after one year
Other financial liabilities	91,063	126,563

7	Ultimate controlling party

The ultimate controlling party is Mr. M. Hale.