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REGISTERED NUMBER: 09026691















Garry Stewart Design Associates Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2023






Garry Stewart Design Associates Ltd (Registered number: 09026691)

Contents of the Financial Statements
for the year ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Garry Stewart Design Associates Ltd

Company Information
for the year ended 31 March 2023







Director: J G Stewart





Secretary: W P Sale





Registered office: New Derwent House
69-73 Theobalds Road
London
WC1X 8TA





Registered number: 09026691





Accountants: Haines Watts
Chartered Accountants
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

Garry Stewart Design Associates Ltd (Registered number: 09026691)

Balance Sheet
31 March 2023

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 3 1,435 1,122

Current assets
Debtors 4 47,438 93,467
Cash at bank 27,436 6,428
74,874 99,895
Creditors
Amounts falling due within one year 5 37,342 40,003
Net current assets 37,532 59,892
Total assets less current liabilities 38,967 61,014

Capital and reserves
Called up share capital 6 100 100
Retained earnings 7 38,867 60,914
Shareholders' funds 38,967 61,014

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2023 and were signed by:





J G Stewart - Director


Garry Stewart Design Associates Ltd (Registered number: 09026691)

Notes to the Financial Statements
for the year ended 31 March 2023


1. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts receivable for architectural services and technical consultant services provided in the year and is stated net of VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.

2. Employees and directors

The average number of employees during the year was 5 (2022 - 5 ) .

3. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£ £ £
Cost
At 1 April 2022 120 3,882 4,002
Additions 1,059 693 1,752
At 31 March 2023 1,179 4,575 5,754
Depreciation
At 1 April 2022 60 2,820 2,880
Charge for year 295 1,144 1,439
At 31 March 2023 355 3,964 4,319
Net book value
At 31 March 2023 824 611 1,435
At 31 March 2022 60 1,062 1,122

4. Debtors: amounts falling due within one year
2023 2022
£ £
Trade debtors 42,660 19,368
Other debtors 4,778 74,099
47,438 93,467

Garry Stewart Design Associates Ltd (Registered number: 09026691)

Notes to the Financial Statements - continued
for the year ended 31 March 2023


5. Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 28 -
Taxation and social security 33,518 34,166
Other creditors 3,796 5,837
37,342 40,003

6. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100

7. Reserves
Retained
earnings
£

At 1 April 2022 60,914
Profit for the year 62,953
Dividends (85,000 )
At 31 March 2023 38,867