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NGP Architecture Ltd

Registered Number
SC466068
(Scotland)

Unaudited Financial Statements for the Year ended
31 May 2024

NGP Architecture Ltd
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

Christopher John Gray

Registered Address

Federation House
222 Queensferry Road
Edinburgh
EH4 2BN

Registered Number

SC466068 (Scotland)
NGP Architecture Ltd
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-306
-306
Current assets
Debtors4399,054355,504
Cash at bank and on hand-17
399,054355,521
Creditors amounts falling due within one year5(251,332)(190,512)
Net current assets (liabilities)147,722165,009
Total assets less current liabilities147,722165,315
Creditors amounts falling due after one year6(22,015)(21,123)
Net assets125,707144,192
Capital and reserves
Called up share capital22
Profit and loss account125,705144,190
Shareholders' funds125,707144,192
The financial statements were approved and authorised for issue by the Director on 25 February 2025, and are signed on its behalf by:
Christopher John Gray
Director
Registered Company No. SC466068
NGP Architecture Ltd
Notes to the Financial Statements
for the year ended 31 May 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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.
Employee benefits
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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
Government grants or assistance
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
2.Average number of employees

20242023
Average number of employees during the year78
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 June 235005002,0009,07012,070
At 31 May 245005002,0009,07012,070
Depreciation and impairment
At 01 June 235005002,0008,76411,764
Charge for year---306306
At 31 May 245005002,0009,07012,070
Net book value
At 31 May 24-----
At 31 May 23---306306
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables34,43434,829
Other debtors359,731317,430
Prepayments and accrued income4,8893,245
Total399,054355,504
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables40,31321,776
Bank borrowings and overdrafts26,94818,097
Taxation and social security86,46054,681
Other creditors95,60294,082
Accrued liabilities and deferred income2,0091,876
Total251,332190,512
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts22,01521,123
Total22,01521,123
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Christopher John Gray224,79026,2070250,997
224,79026,2070250,997
Included in Other Debtors is an amount of £250,997 (2023: £224,790) due by the director, Christopher John Gray, to the company. Interest at rates of 2% and 2.25% have been charged where the loan exceeded £10,000. No interest is charged by the director to the company. The loan has no fixed terms for repayment.