1 October 2023 false No description of principal activity Taxfiler 2024.6 SC743660business:PrivateLimitedCompanyLtd2023-10-012024-09-30 SC7436602023-09-30 SC7436602023-10-012024-09-30 SC743660business:AuditExemptWithAccountantsReport2023-10-012024-09-30 SC743660business:FilletedAccounts2023-10-012024-09-30 SC7436602024-09-30 SC743660business:Director12023-10-012024-09-30 SC743660business:RegisteredOffice2023-10-012024-09-30 SC7436602023-09-30 SC743660core:WithinOneYear2024-09-30 SC743660core:WithinOneYear2023-09-30 SC743660core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC743660core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC743660core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC743660core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC743660core:PreviouslyStatedAmount2024-09-30 SC743660core:PreviouslyStatedAmount2023-09-30 SC743660business:SmallEntities2023-10-012024-09-30 SC743660countries:Scotland2023-10-012024-09-30 SC743660core:FurnitureFittings2023-10-012024-09-30 SC743660core:ComputerEquipment2023-10-012024-09-30 SC743660core:Goodwill2023-09-30 SC743660core:Goodwill2024-09-30 SC743660core:Goodwill2023-10-012024-09-30 SC743660core:FurnitureFittings2023-09-30 SC743660core:ComputerEquipment2023-09-30 SC743660core:FurnitureFittings2024-09-30 SC743660core:ComputerEquipment2024-09-30 SC7436602022-09-062023-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC743660 (Scotland)
Fiona Lumsden Architect Limited Unaudited accounts for the year ended 30 September 2024
Fiona Lumsden Architect Limited Unaudited accounts Contents
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Fiona Lumsden Architect Limited Company Information for the year ended 30 September 2024
Director
Fiona Lumsden
Company Number
SC743660 (Scotland)
Registered Office
Langley Main Street GULLANE EH31 2DR United Kingdom
Accountants
ADD Accounting Solutions Limited 12 Loaning Crescent Peebles Borders EH459JR
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Fiona Lumsden Architect Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
684 
912 
Tangible assets
- 
1,450 
684 
2,362 
Current assets
Debtors
4,777 
2,733 
Cash at bank and in hand
1,111 
26,700 
5,888 
29,433 
Creditors: amounts falling due within one year
(2,842)
(17,428)
Net current assets
3,046 
12,005 
Net assets
3,730 
14,367 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
3,729 
14,366 
Shareholders' funds
3,730 
14,367 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 February 2025 and were signed on its behalf by
Fiona Lumsden Director Company Registration No. SC743660
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Fiona Lumsden Architect Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Fiona Lumsden Architect Limited is a private company, limited by shares, registered in Scotland, registration number SC743660. The registered office is Langley, Main Street, GULLANE, EH31 2DR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Straight Line over 2 years
Computer equipment
Straight Line over 2 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
1,140 
At 30 September 2024
1,140 
Amortisation
At 1 October 2023
228 
Charge for the year
228 
At 30 September 2024
456 
Net book value
At 30 September 2024
684 
At 30 September 2023
912 
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Fiona Lumsden Architect Limited Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
750 
2,150 
2,900 
At 30 September 2024
750 
2,150 
2,900 
Depreciation
At 1 October 2023
375 
1,075 
1,450 
Charge for the year
375 
1,075 
1,450 
At 30 September 2024
750 
2,150 
2,900 
Net book value
At 30 September 2024
- 
- 
- 
At 30 September 2023
375 
1,075 
1,450 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,012 
1,565 
Accrued income and prepayments
1,765 
883 
Other debtors
- 
285 
4,777 
2,733 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
- 
3,083 
Loans from directors
1,092 
12,595 
Accruals
1,750 
1,750 
2,842 
17,428 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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