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REGISTERED NUMBER: SC209407 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 October 2023

for

ZM Architecture Ltd.

ZM Architecture Ltd. (Registered number: SC209407)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ZM Architecture Ltd.

Company Information
for the Year Ended 31 October 2023







DIRECTORS: N Blair
P Richardson





SECRETARY: Mrs M L Richardson





REGISTERED OFFICE: 62 Albion Street
Glasgow
G1 1NY





REGISTERED NUMBER: SC209407 (Scotland)





ACCOUNTANTS: Gerber Landa & Gee
Chartered Accountants
Pavilion 1
Finnieston Business Park
Minerva Way
GLASGOW
G3 8AU

ZM Architecture Ltd. (Registered number: SC209407)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,605 4,090

CURRENT ASSETS
Debtors 5 129,349 79,498
Cash at bank and in hand 274,839 245,514
404,188 325,012
CREDITORS
Amounts falling due within one year 6 77,455 53,916
NET CURRENT ASSETS 326,733 271,096
TOTAL ASSETS LESS CURRENT
LIABILITIES

330,338

275,186

CAPITAL AND RESERVES
Called up share capital 1,500 1,500
Retained earnings 328,838 273,686
SHAREHOLDERS' FUNDS 330,338 275,186

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 Board of Directors and authorised for issue on 5 June 2024 and were signed on its behalf by:



N Blair - Director



P Richardson - Director


ZM Architecture Ltd. (Registered number: SC209407)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

ZM Architecture Ltd. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 15% on reducing balance and 10% 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.

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.

Amounts recoverable on contracts
Amounts recoverable on contracts represents the excess of the value of work carried out to the balance sheet date (which has been recorded as turnover) over cumulative payments on account. This valuation follows the process of contract revenue recognition and is directly linked to turnover.

Provision is made for any anticipated losses on unprofitable contracts.

ZM Architecture Ltd. (Registered number: SC209407)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 47,656
Additions 2,483
At 31 October 2023 50,139
DEPRECIATION
At 1 November 2022 43,566
Charge for year 2,968
At 31 October 2023 46,534
NET BOOK VALUE
At 31 October 2023 3,605
At 31 October 2022 4,090

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 119,785 75,535
Other debtors 9,564 3,963
129,349 79,498

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 7,132 4,322
Taxation and social security 48,958 33,440
Other creditors 21,365 16,154
77,455 53,916