IRIS Accounts Production v24.2.0.383 SC347770 Board of Directors Board of Directors Board of Directors 1.9.22 31.8.23 31.8.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3477702022-08-31SC3477702023-08-31SC3477702022-09-012023-08-31SC3477702021-08-31SC3477702021-09-012022-08-31SC3477702022-08-31SC347770ns15:Scotland2022-09-012023-08-31SC347770ns14:PoundSterling2022-09-012023-08-31SC347770ns10:Director12022-09-012023-08-31SC347770ns10:Director22022-09-012023-08-31SC347770ns10:Director32022-09-012023-08-31SC347770ns10:PrivateLimitedCompanyLtd2022-09-012023-08-31SC347770ns10:SmallEntities2022-09-012023-08-31SC347770ns10:AuditExempt-NoAccountantsReport2022-09-012023-08-31SC347770ns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-31SC347770ns10:SmallCompaniesRegimeForAccounts2022-09-012023-08-31SC347770ns10:FullAccounts2022-09-012023-08-31SC347770ns10:RegisteredOffice2022-09-012023-08-31SC347770ns5:CurrentFinancialInstruments2023-08-31SC347770ns5:CurrentFinancialInstruments2022-08-31SC347770ns5:Non-currentFinancialInstruments2023-08-31SC347770ns5:Non-currentFinancialInstruments2022-08-31SC347770ns5:ShareCapital2023-08-31SC347770ns5:ShareCapital2022-08-31SC347770ns5:RetainedEarningsAccumulatedLosses2023-08-31SC347770ns5:RetainedEarningsAccumulatedLosses2022-08-31SC347770ns5:LandBuildings2022-09-012023-08-31SC347770ns5:PlantMachinery2022-09-012023-08-31SC347770ns5:LandBuildings2022-08-31SC347770ns5:PlantMachinery2022-08-31SC347770ns5:LandBuildings2023-08-31SC347770ns5:PlantMachinery2023-08-31SC347770ns5:LandBuildings2022-08-31SC347770ns5:PlantMachinery2022-08-31SC347770ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-31SC347770ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-31SC347770ns5:Secured2023-08-31SC347770ns5:Secured2022-08-31
REGISTERED NUMBER: SC347770 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

John Gilbert Architects Limited

John Gilbert Architects Limited (Registered number: SC347770)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


John Gilbert Architects Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: Mr S R Abercrombie
Mr M L Bridgestock
Mr C R Morgan





REGISTERED OFFICE: 125 Candleriggs
Glasgow
G1 1NP





REGISTERED NUMBER: SC347770 (Scotland)





ACCOUNTANTS: Greg Hannah Ltd
Chartered Accountants
26 Victoria Street
Rutherglen
Glasgow
G73 1DS

John Gilbert Architects Limited (Registered number: SC347770)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 27,283 12,711

CURRENT ASSETS
Stocks 55,853 63,790
Debtors 6 348,660 223,516
Cash at bank and in hand 59,011 2,285
463,524 289,591
CREDITORS
Amounts falling due within one year 7 151,888 174,405
NET CURRENT ASSETS 311,636 115,186
TOTAL ASSETS LESS CURRENT
LIABILITIES

338,919

127,897

CREDITORS
Amounts falling due after more than one
year

8

23,755

30,476
NET ASSETS 315,164 97,421

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 314,964 97,221
315,164 97,421

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

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

John Gilbert Architects Limited (Registered number: SC347770)

Balance Sheet - continued
31 August 2023


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 29 August 2024 and were signed on its behalf by:




Mr M L Bridgestock - Director Mr S R Abercrombie - Director




Mr C R Morgan - Director


John Gilbert Architects Limited (Registered number: SC347770)

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

1. STATUTORY INFORMATION

John Gilbert 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Land and buildings - 25% on reducing balance
Plant and machinery etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current 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 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.

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.

Going concern
The directors are satisfied that the company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

John Gilbert Architects Limited (Registered number: SC347770)

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

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2022 - 19 ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2022 7,002 51,378 58,380
Additions - 23,790 23,790
Disposals (7,002 ) - (7,002 )
At 31 August 2023 - 75,168 75,168
DEPRECIATION
At 1 September 2022 6,878 38,791 45,669
Charge for year - 9,094 9,094
Eliminated on disposal (6,878 ) - (6,878 )
At 31 August 2023 - 47,885 47,885
NET BOOK VALUE
At 31 August 2023 - 27,283 27,283
At 31 August 2022 124 12,587 12,711

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 325,052 217,481
Other debtors 23,608 6,035
348,660 223,516

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,900 9,900
Hire purchase contracts 9,826 4,132
Trade creditors 19,276 48,725
Taxation and social security 104,111 103,014
Other creditors 8,775 8,634
151,888 174,405

John Gilbert Architects Limited (Registered number: SC347770)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 18,925 28,875
Hire purchase contracts 4,830 1,601
23,755 30,476

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 28,825 38,775

The bank loan is secured by a floating charge over the assets of the company.

10. RELATED PARTY DISCLOSURES

At the 31st August 2023, the company owed Mr M Bridgestock £3,077 (2022: £3,077). This loan is interest free and has no fixed repayment terms.