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REGISTERED NUMBER: SC254352 (Scotland)















GARETH HOSKINS ARCHITECTS LIMITED

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023






GARETH HOSKINS ARCHITECTS LIMITED (REGISTERED NUMBER: SC254352)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2023











Page


Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Statement of Changes in Equity 6

Notes to the Financial Statements 7


GARETH HOSKINS ARCHITECTS LIMITED

COMPANY INFORMATION
For The Year Ended 30 September 2023







DIRECTORS: J M Guillain
C J Coleman-Smith
S Logan
N Van Jonker
G Gibb
T Hamilton





REGISTERED OFFICE: Studio 401
South Block
60 - 64 Osborne Street
Glasgow
G1 5QH





REGISTERED NUMBER: SC254352 (Scotland)





ACCOUNTANTS: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

GARETH HOSKINS ARCHITECTS LIMITED (REGISTERED NUMBER: SC254352)

REPORT OF THE DIRECTORS
For The Year Ended 30 September 2023


The directors present their report with the financial statements of the company for the year ended 30 September 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of architectural design.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 October 2022 to the date of this report.

J M Guillain
C J Coleman-Smith
S Logan
N Van Jonker
G Gibb
T Hamilton

Other changes in directors holding office are as follows:

G Bernatzky - resigned 30 September 2023
T Bernatzky - resigned 30 September 2023

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





J M Guillain - Director


15 April 2024

GARETH HOSKINS ARCHITECTS LIMITED (REGISTERED NUMBER: SC254352)

INCOME STATEMENT
For The Year Ended 30 September 2023

30.9.23 30.9.22
Notes £    £   

TURNOVER 2,426,882 2,554,188

Cost of sales 1,780,031 2,545,394
GROSS PROFIT 646,851 8,794

Administrative expenses 706,244 819,235
(59,393 ) (810,441 )

Other operating income - 567,940
OPERATING LOSS 4 (59,393 ) (242,501 )

Profit on sale of branch
operation 5 - 28,729
(59,393 ) (213,772 )

Interest receivable and similar income 1,713 385
(57,680 ) (213,387 )

Interest payable and similar expenses 1,243 1,096
LOSS BEFORE TAXATION (58,923 ) (214,483 )

Tax on loss 6 3,317 2,016
LOSS FOR THE FINANCIAL YEAR (62,240 ) (216,499 )

GARETH HOSKINS ARCHITECTS LIMITED (REGISTERED NUMBER: SC254352)

BALANCE SHEET
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 8 - -
Tangible assets 9 11,374 32,840
11,374 32,840

CURRENT ASSETS
Debtors 10 716,633 643,540
Cash at bank and in hand 10,700 34,796
727,333 678,336
CREDITORS
Amounts falling due within one year 11 640,877 411,126
NET CURRENT ASSETS 86,456 267,210
TOTAL ASSETS LESS CURRENT
LIABILITIES

97,830

300,050

CREDITORS
Amounts falling due after more than one
year

12

(18,214

)

(28,271

)

PROVISIONS FOR LIABILITIES (2,032 ) -
NET ASSETS 77,584 271,779

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 76,584 270,779
SHAREHOLDERS' FUNDS 77,584 271,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

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.

GARETH HOSKINS ARCHITECTS LIMITED (REGISTERED NUMBER: SC254352)

BALANCE SHEET - continued
30 September 2023


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

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2024 and were signed on its behalf by:





J M Guillain - Director


GARETH HOSKINS ARCHITECTS LIMITED (REGISTERED NUMBER: SC254352)

STATEMENT OF CHANGES IN EQUITY
For The Year Ended 30 September 2023

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2021 1,000 555,284 556,284

Changes in equity
Dividends - (68,006 ) (68,006 )
Total comprehensive income - (216,499 ) (216,499 )
Balance at 30 September 2022 1,000 270,779 271,779

Changes in equity
Dividends - (131,955 ) (131,955 )
Total comprehensive income - (62,240 ) (62,240 )
Balance at 30 September 2023 1,000 76,584 77,584

GARETH HOSKINS ARCHITECTS LIMITED (REGISTERED NUMBER: SC254352)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2023


1. STATUTORY INFORMATION

Gareth Hoskins Architects Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. 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 the value of services provided in the year, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been amortised over its estimated useful life of fifteen years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

GARETH HOSKINS ARCHITECTS LIMITED (REGISTERED NUMBER: SC254352)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2023


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for employees and makes pension contributions to the personal pension schemes of a director and an employee. Contributions payable to these pension schemes are charged to profit or loss in the period to which they relate.

Income from joint ventures
Income earned in the year from joint ventures is accounted for as other operating income.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2022 - 46 ) .

4. OPERATING LOSS

The operating loss is stated after charging:

30.9.23 30.9.22
£    £   
Depreciation - owned assets 27,160 42,181

5. EXCEPTIONAL ITEMS
30.9.23 30.9.22
£    £   
Profit on sale of branch
operation - 28,729

6. TAXATION

Analysis of the tax charge
The tax charge on the loss for the year was as follows:
30.9.23 30.9.22
£    £   
Current tax:
UK corporation tax - (96 )
Prior year adjustment - (61 )
Total current tax - (157 )

Deferred tax 3,317 2,173
Tax on loss 3,317 2,016

7. DIVIDENDS
30.9.23 30.9.22
£    £   
Ordinary shares of £1 each
Interim 131,955 68,006

GARETH HOSKINS ARCHITECTS LIMITED (REGISTERED NUMBER: SC254352)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2023


8. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 30,000
AMORTISATION
At 1 October 2022
and 30 September 2023 30,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

9. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 137,209
Additions 5,694
Disposals (1,911 )
At 30 September 2023 140,992
DEPRECIATION
At 1 October 2022 104,369
Charge for year 27,160
Eliminated on disposal (1,911 )
At 30 September 2023 129,618
NET BOOK VALUE
At 30 September 2023 11,374
At 30 September 2022 32,840

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 616,682 354,720
Amounts owed by group undertakings - 131,054
Other debtors 99,855 156,385
Tax recoverable 96 96
Deferred tax asset - 1,285
716,633 643,540

GARETH HOSKINS ARCHITECTS LIMITED (REGISTERED NUMBER: SC254352)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2023


11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 10,057 9,808
Trade creditors 324,092 160,200
Taxation and social security 237,275 132,434
Other creditors 69,453 108,684
640,877 411,126

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 18,214 28,271

13. OTHER FINANCIAL COMMITMENTS

At 30 September 2023 the company was committed to making total payments under non-cancellable operating leases of £70,542 (2022, £49,497).

14. RELATED PARTY DISCLOSURES

There is a second ranking bond and floating charge secured over all of the company's assets in respect of all sums due by the company's ultimate parent company to two of the company's directors and one of its former shareholders (the secured parties) under the terms of a share and purchase agreement between the company's ultimate parent company and the secured parties.