MIKE STRACHAN ARCHITECTURE LTD
Registered number: SC399098
Balance Sheet
as at 31 May 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 1,907 6,907
Current assets
Cash at bank and in hand 43,038 39,908
Creditors: amounts falling due within one year 4 (2,912) (3,033)
Net current assets 40,126 36,875
Net assets 42,033 43,782
Capital and reserves
Called up share capital 100 100
Profit and loss account 41,933 43,682
Shareholders' funds 42,033 43,782
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.
M.Strachan
Director
Approved by the board on 7 February 2024
MIKE STRACHAN ARCHITECTURE LTD
Notes to the Accounts
for the year ended 31 May 2023
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.
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 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 June 2022 5,190 34,999 40,189
At 31 May 2023 5,190 34,999 40,189
Depreciation
At 1 June 2022 5,190 28,092 33,282
Charge for the year - 5,000 5,000
At 31 May 2023 5,190 33,092 38,282
Net book value
At 31 May 2023 - 1,907 1,907
At 31 May 2022 - 6,907 6,907
[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of valuation used by them.]
4 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 1,491 887
Corporation tax 763 1,061
Other creditors 658 1,085
2,912 3,033
5 Other information
MIKE STRACHAN ARCHITECTURE LTD is a private company limited by shares and incorporated in Scotland Its registered office is:
Bankhead
West Church
Midmar
Aberdeenshire
AB51 7QB
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