2023-02-012024-01-312024-01-31falseSC651917MACAULAY MILLER ARCHITECTURE 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MACAULAY MILLER ARCHITECTURE LTD

Registered Number
SC651917
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

MACAULAY MILLER ARCHITECTURE LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

GEORGIEV, Georgi Romanov
MILLER, Calum Macaulay

Registered Address

36 King Harald Street
Lerwick
Shetland
ZE1 0EQ

Registered Number

SC651917 (Scotland)
MACAULAY MILLER ARCHITECTURE LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,0362,072
1,0362,072
Current assets
Debtors2,2705,965
Cash at bank and on hand14,4175,737
16,68711,702
Creditors amounts falling due within one year4(10,133)(6,249)
Net current assets (liabilities)6,5545,453
Total assets less current liabilities7,5907,525
Net assets7,5907,525
Capital and reserves
Called up share capital2020
Profit and loss account7,5707,505
Shareholders' funds7,5907,525
The financial statements were approved and authorised for issue by the Board of Directors on 22 October 2024, and are signed on its behalf by:
MILLER, Calum Macaulay
Director
Registered Company No. SC651917
MACAULAY MILLER ARCHITECTURE LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year12
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 February 233,1083,108
At 31 January 243,1083,108
Depreciation and impairment
At 01 February 231,0361,036
Charge for year1,0361,036
At 31 January 242,0722,072
Net book value
At 31 January 241,0361,036
At 31 January 232,0722,072
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security10,1336,249
Total10,1336,249