REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 |
|
FOR |
|
A B I R ARCHITECTS LIMITED |
REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 |
|
FOR |
|
A B I R ARCHITECTS LIMITED |
A B I R ARCHITECTS LIMITED (REGISTERED NUMBER: 06877117) |
|
|
|
|
|
|
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2022 |
|
|
|
|
Page |
|
Company Information | 1 |
|
Balance Sheet | 2 |
|
Notes to the Financial Statements | 4 |
|
A B I R ARCHITECTS LIMITED |
|
COMPANY INFORMATION |
FOR THE YEAR ENDED 31 MARCH 2022 |
|
|
|
|
|
|
|
DIRECTORS: |
|
|
|
|
|
|
|
REGISTERED OFFICE: |
|
|
|
|
|
|
|
|
|
|
REGISTERED NUMBER: |
|
|
|
|
|
|
ACCOUNTANTS: |
|
The Old Casino |
28 Fourth Avenue |
Hove |
East Sussex |
BN3 2PJ |
A B I R ARCHITECTS LIMITED (REGISTERED NUMBER: 06877117) |
|
BALANCE SHEET |
31 MARCH 2022 |
|
2022 | 2021 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 3 |
|
|
Investments | 4 |
|
|
|
|
|
CURRENT ASSETS |
Debtors | 5 |
|
|
Cash at bank |
|
|
|
|
CREDITORS |
Amounts falling due within one year | 6 |
|
|
NET CURRENT ASSETS |
|
|
TOTAL ASSETS LESS CURRENT
LIABILITIES |
|
|
|
CREDITORS |
Amounts falling due after more than one
year |
7 |
( |
) |
( |
) |
|
PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
NET ASSETS |
|
|
|
CAPITAL AND RESERVES |
Called up share capital |
|
|
Capital redemption reserve |
|
|
Retained earnings |
|
|
|
|
|
|
|
|
|
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. |
A B I R ARCHITECTS LIMITED (REGISTERED NUMBER: 06877117) |
|
BALANCE SHEET - continued |
31 MARCH 2022 |
|
|
|
|
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
|
The financial statements were approved by the Board of Directors and authorised for issue on
|
|
|
|
|
|
|
|
|
|
|
A B I R ARCHITECTS LIMITED (REGISTERED NUMBER: 06877117) |
|
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2022 |
|
1. | ACCOUNTING POLICIES |
|
Basis of preparing the financial statements |
|
|
Turnover |
Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration. |
|
Tangible fixed assets |
|
Plant and machinery | - |
|
Fixtures and fittings | - |
|
Computer equipment | - |
|
|
Taxation |
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 taxation is provided in full on timing differences which represent a liability at the balance sheet date, at rates expected to apply when they crystallise based on current tax rates and law. Deferred tax assets and liabilities are not discounted. |
|
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. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
|
2. | EMPLOYEES AND DIRECTORS |
|
The average number of employees during the year was
|
A B I R ARCHITECTS LIMITED (REGISTERED NUMBER: 06877117) |
|
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2022 |
|
3. | TANGIBLE FIXED ASSETS |
Fixtures |
Plant and | and | Computer |
machinery | fittings | equipment | Totals |
£ | £ | £ | £ |
COST |
At 1 April 2021 |
|
|
|
|
Additions |
|
|
|
|
At 31 March 2022 |
|
|
|
|
DEPRECIATION |
At 1 April 2021 |
|
|
|
|
Charge for year |
|
|
|
|
At 31 March 2022 |
|
|
|
|
NET BOOK VALUE |
At 31 March 2022 |
|
|
|
|
At 31 March 2021 |
|
|
|
|
|
4. | FIXED ASSET INVESTMENTS |
Other |
investments |
£ |
COST OR VALUATION |
At 1 April 2021 |
and 31 March 2022 |
|
NET BOOK VALUE |
At 31 March 2022 |
|
At 31 March 2021 |
|
|
Cost or valuation at 31 March 2022 is represented by: |
|
Other |
investments |
£ |
Valuation in 2022 | 7,100 |
|
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2022 | 2021 |
£ | £ |
Trade debtors |
|
|
Amounts owed by participating interests | - | 799 |
Amounts owed by associates |
|
|
Accruals |
|
|
Prepayments |
|
|
|
|
A B I R ARCHITECTS LIMITED (REGISTERED NUMBER: 06877117) |
|
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2022 |
|
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2022 | 2021 |
£ | £ |
Bank loans and overdrafts |
|
|
Trade creditors |
|
|
Tax |
|
|
Social security and other taxes |
|
|
VAT | 27,375 | 20,131 |
Other creditors |
|
|
Directors' current accounts | 69 | 80 |
Accrued expenses |
|
|
|
|
|
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
2022 | 2021 |
£ | £ |
Bank loans - 1-2 years |
|
|
Bank loans - 2-5 years |
|
|
|
|
|
8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
|
During the year, G C Ings increased his loan to the company. As at 31 March 2022, the company owed him £62 (2021: £45). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand. |
|
During the year, M J Richardson decreased his loan to the company. As at 31 March 2022, the company owed him £6 (2021: £40). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand. |
|
9. | RELATED PARTY DISCLOSURES |
|
Betahouse Properties Limited |
During the year A B I R Architects Limited increased their loan to Betahouse Properties Limited. As at 31 March 2022, Betahouse Properties Limited owed £147,567 (2021: £799). All transactions were undertaken on a commercial arms length basis and any outstanding amounts are interest free and repayable on demand. |
|
10. | ULTIMATE CONTROLLING PARTY |
|
The ultimate controlling party is
|
|
This was by virtue of their 100% holding of the issued share capital. |