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REGISTERED NUMBER: 08488996 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

GAULD ARCHITECTURE LTD

GAULD ARCHITECTURE LTD (REGISTERED NUMBER: 08488996)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


GAULD ARCHITECTURE LTD (REGISTERED NUMBER: 08488996)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 9,175 11,469
Tangible assets 5 2,305 2,882
11,480 14,351

CURRENT ASSETS
Debtors 6 24,131 51,419
Cash at bank 19,937 19,159
44,068 70,578
CREDITORS
Amounts falling due within one year 7 (13,853 ) (19,180 )
NET CURRENT ASSETS 30,215 51,398
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,695

65,749

PROVISIONS FOR LIABILITIES (439 ) (548 )
NET ASSETS 41,256 65,201

CAPITAL AND RESERVES
Called up share capital 8 15,100 15,100
Retained earnings 26,156 50,101
SHAREHOLDERS' FUNDS 41,256 65,201

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

GAULD ARCHITECTURE LTD (REGISTERED NUMBER: 08488996)

BALANCE SHEET - continued
30 APRIL 2024


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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 November 2024 and were signed by:





K Gauld - Director


GAULD ARCHITECTURE LTD (REGISTERED NUMBER: 08488996)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Gauld Architecture Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08488996

Registered office: 110 Foundling Court
Marchmont Street
London
WC1 1AN

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.


GAULD ARCHITECTURE LTD (REGISTERED NUMBER: 08488996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 May 2023
and 30 April 2024 70,000
AMORTISATION
At 1 May 2023 58,531
Charge for year 2,294
At 30 April 2024 60,825
NET BOOK VALUE
At 30 April 2024 9,175
At 30 April 2023 11,469

GAULD ARCHITECTURE LTD (REGISTERED NUMBER: 08488996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 May 2023
and 30 April 2024 3,172 20,505 23,677
DEPRECIATION
At 1 May 2023 2,831 17,964 20,795
Charge for year 68 509 577
At 30 April 2024 2,899 18,473 21,372
NET BOOK VALUE
At 30 April 2024 273 2,032 2,305
At 30 April 2023 341 2,541 2,882

6. DEBTORS
2024 2023
£ £
Amounts falling due within one year:
Trade debtors 3,379 41,664
Other debtors 14,752 3,755
18,131 45,419

Amounts falling due after more than one year:
Other debtors 6,000 6,000

Aggregate amounts 24,131 51,419

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 63 51
Taxation and social security 10,067 5,936
Other creditors 3,723 13,193
13,853 19,180

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
15,100 Ordinary 1 15,100 15,100