Registered number
SC659071
Davidson Smith Architects Ltd
Filleted Accounts
30 April 2022
Davidson Smith Architects Ltd
Registered number: SC659071
Balance Sheet
as at 30 April 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 3 - 147
Current assets
Debtors 4 10,827 6,840
Cash at bank and in hand 43,545 41,932
54,372 48,772
Creditors: amounts falling due within one year 5 (15,650) (33,954)
Net current assets 38,722 14,818
Total assets less current liabilities 38,722 14,965
Creditors: amounts falling due after more than one year 6 (3,896) (3,306)
Net assets 34,826 11,659
Capital and reserves
Called up share capital 1 1
Profit and loss account 34,825 11,658
Shareholders' funds 34,826 11,659
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C Smith
Director
Approved by the board on 1 September 2022
Davidson Smith Architects Ltd
Notes to the Accounts
for the year ended 30 April 2022
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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 the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2021 354
At 30 April 2022 354
Depreciation
At 1 May 2021 207
Charge for the year 147
At 30 April 2022 354
Net book value
At 30 April 2022 -
At 30 April 2021 147
4 Debtors 2022 2021
£ £
Trade debtors 10,333 5,965
Other debtors 494 875
10,827 6,840
5 Creditors: amounts falling due within one year 2022 2021
£ £
Trade creditors 2,670 720
Taxation and social security costs 11,065 9,562
Other creditors 1,915 23,672
15,650 33,954
6 Creditors: amounts falling due after one year 2022 2021
£ £
Other creditors 3,896 3,306
7 Other information
Davidson Smith Architects Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
12b Carden Place
Aberdeen
Scotland
AB10 1UR
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