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REGISTERED NUMBER: 02669808 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

FRASER KIRKCALDY ARCHITECTS LIMITED

FRASER KIRKCALDY ARCHITECTS LIMITED (REGISTERED NUMBER: 02669808)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FRASER KIRKCALDY ARCHITECTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: F B Kirkcaldy





SECRETARY: Mrs E J Kirkcaldy





REGISTERED OFFICE: 5-9 Eden Street
Kingston-upon-Thames
Surrey
KT1 1BQ





REGISTERED NUMBER: 02669808 (England and Wales)





ACCOUNTANTS: Collards
Chartered Accountants
5-9 Eden Street
Kingston-upon-Thames
Surrey
KT1 1BQ

FRASER KIRKCALDY ARCHITECTS LIMITED (REGISTERED NUMBER: 02669808)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,475 2,175
1,475 2,175

CURRENT ASSETS
Debtors 6 13,401 107,462
Cash at bank 560 24,041
13,961 131,503
CREDITORS
Amounts falling due within one year 7 49,780 129,019
NET CURRENT (LIABILITIES)/ASSETS (35,819 ) 2,484
TOTAL ASSETS LESS CURRENT
LIABILITIES

(34,344

)

4,659

CREDITORS
Amounts falling due after more than one year 8 (10,576 ) (16,466 )

PROVISIONS FOR LIABILITIES - (415 )
NET LIABILITIES (44,920 ) (12,222 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (45,020 ) (12,322 )
SHAREHOLDERS' FUNDS (44,920 ) (12,222 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 3 September 2024 and were signed by:





F B Kirkcaldy - Director


FRASER KIRKCALDY ARCHITECTS LIMITED (REGISTERED NUMBER: 02669808)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Fraser Kirkcaldy Architects Limited is a private company, limited by shares , registered in England and Wales. 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 fees receivable in respect of architectural services rendered, excluding Value Added Tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 reducing balance and 15% on reducing balance

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 2 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 80,000
AMORTISATION
At 1 January 2023
and 31 December 2023 80,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

FRASER KIRKCALDY ARCHITECTS LIMITED (REGISTERED NUMBER: 02669808)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 10,592
DEPRECIATION
At 1 January 2023 8,417
Charge for year 700
At 31 December 2023 9,117
NET BOOK VALUE
At 31 December 2023 1,475
At 31 December 2022 2,175

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,052 18,841
Other debtors 10,349 88,621
13,401 107,462

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 6,389 6,389
Trade creditors 1,450 1,452
Taxation and social security 4,028 18,907
Other creditors 37,913 102,271
49,780 129,019

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 10,576 16,466