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REGISTERED NUMBER: SC530753 (Scotland)















Financial Statements for the Year Ended 31 March 2024

for

Colin Armstrong Architects Ltd

Colin Armstrong Architects Ltd (Registered number: SC530753)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Colin Armstrong Architects Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: C Armstrong
D J Cameron
M R Lawson
A Lilley





REGISTERED OFFICE: Lyle House
Pavillion 1
Fairways Business Park
Inverness
IV2 6AA





REGISTERED NUMBER: SC530753 (Scotland)





ACCOUNTANTS: Highland Accountancy Practice
Chartered Accountants
Suite 1A, Willow House
Stoneyfield Business Park
Inverness
Highland
IV2 7PA

Colin Armstrong Architects Ltd (Registered number: SC530753)

Abridged Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,276 12,243

CURRENT ASSETS
Debtors 351,159 360,298
Cash at bank and in hand 584,092 273,433
935,251 633,731
CREDITORS
Amounts falling due within one year 372,472 269,817
NET CURRENT ASSETS 562,779 363,914
TOTAL ASSETS LESS CURRENT
LIABILITIES

571,055

376,157

PROVISIONS FOR LIABILITIES 2,069 2,326
NET ASSETS 568,986 373,831

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 568,886 373,731
SHAREHOLDERS' FUNDS 568,986 373,831

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Colin Armstrong Architects Ltd (Registered number: SC530753)

Abridged Balance Sheet - continued
31 March 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 27 August 2024 and were signed on its behalf by:





C Armstrong - Director


Colin Armstrong Architects Ltd (Registered number: SC530753)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Colin Armstrong Architects 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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and Machinery - 25% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation, impairment losses, and reversals of impairment losses (where applicable).

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

Colin Armstrong Architects Ltd (Registered number: SC530753)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 23,415
Disposals (2,940 )
At 31 March 2024 20,475
DEPRECIATION
At 1 April 2023 11,172
Charge for year 2,760
Eliminated on disposal (1,733 )
At 31 March 2024 12,199
NET BOOK VALUE
At 31 March 2024 8,276
At 31 March 2023 12,243

5. OTHER FINANCIAL COMMITMENTS

The company had operating lease commitments at the year end date of £48,292.

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
C Armstrong
Balance outstanding at start of year - (20,400 )
Amounts advanced 48,500 37,910
Amounts repaid (48,500 ) (17,510 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

M R Lawson
Balance outstanding at start of year (3,697 ) 4,882
Amounts advanced 30,996 16,000
Amounts repaid (37,174 ) (24,579 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (9,875 ) (3,697 )

D J Cameron
Balance outstanding at start of year 769 547
Amounts advanced 16,800 21,800
Amounts repaid (36,997 ) (21,578 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (19,428 ) 769

Colin Armstrong Architects Ltd (Registered number: SC530753)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

A Lilley
Balance outstanding at start of year 2,491 (553 )
Amounts advanced 23,250 24,553
Amounts repaid (32,491 ) (21,509 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (6,750 ) 2,491