IRIS Accounts Production v25.1.3.33 SC457333 director 1.9.23 31.8.24 31.8.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4573332023-08-31SC4573332024-08-31SC4573332023-09-012024-08-31SC4573332022-08-31SC4573332022-09-012023-08-31SC4573332023-08-31SC457333ns15:Scotland2023-09-012024-08-31SC457333ns14:PoundSterling2023-09-012024-08-31SC457333ns10:Director12023-09-012024-08-31SC457333ns10:PrivateLimitedCompanyLtd2023-09-012024-08-31SC457333ns10:SmallEntities2023-09-012024-08-31SC457333ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-31SC457333ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-31SC457333ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-31SC457333ns10:FullAccounts2023-09-012024-08-31SC457333ns10:RegisteredOffice2023-09-012024-08-31SC457333ns5:CurrentFinancialInstruments2024-08-31SC457333ns5:CurrentFinancialInstruments2023-08-31SC457333ns5:Non-currentFinancialInstruments2024-08-31SC457333ns5:Non-currentFinancialInstruments2023-08-31SC457333ns5:ShareCapital2024-08-31SC457333ns5:ShareCapital2023-08-31SC457333ns5:RetainedEarningsAccumulatedLosses2024-08-31SC457333ns5:RetainedEarningsAccumulatedLosses2023-08-31SC457333ns5:LandBuildingsns5:ShortLeaseholdAssets2023-09-012024-08-31SC457333ns5:PlantMachinery2023-09-012024-08-31SC457333ns5:LandBuildings2023-08-31SC457333ns5:PlantMachinery2023-08-31SC457333ns5:LandBuildings2023-09-012024-08-31SC457333ns5:LandBuildings2024-08-31SC457333ns5:PlantMachinery2024-08-31SC457333ns5:LandBuildings2023-08-31SC457333ns5:PlantMachinery2023-08-31SC457333ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-31SC457333ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-31SC457333ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-08-31SC457333ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-08-31
REGISTERED NUMBER: SC457333 (Scotland)















REBECCHI ARCHITECTURAL SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024






REBECCHI ARCHITECTURAL SERVICES LTD (REGISTERED NUMBER: SC457333)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


REBECCHI ARCHITECTURAL SERVICES LTD

COMPANY INFORMATION
For The Year Ended 31 August 2024







DIRECTOR: M G Rebecchi





REGISTERED OFFICE: 32 Kempock Street
Gourock
PA19 1NA





REGISTERED NUMBER: SC457333 (Scotland)





ACCOUNTANTS: Benham Conway & Co
16 Royal Cresent
Glasgow
G3 7SL

REBECCHI ARCHITECTURAL SERVICES LTD (REGISTERED NUMBER: SC457333)

BALANCE SHEET
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 55,426 69,898

CURRENT ASSETS
Debtors 5 52,525 55,338
Cash at bank 50,483 33,770
103,008 89,108
CREDITORS
Amounts falling due within one year 6 62,262 48,024
NET CURRENT ASSETS 40,746 41,084
TOTAL ASSETS LESS CURRENT
LIABILITIES

96,172

110,982

CREDITORS
Amounts falling due after more than one
year

7

(47,897

)

(68,709

)

ACCRUALS AND DEFERRED INCOME - (901 )
NET ASSETS 48,275 41,372

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 48,175 41,272
SHAREHOLDERS' FUNDS 48,275 41,372

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

REBECCHI ARCHITECTURAL SERVICES LTD (REGISTERED NUMBER: SC457333)

BALANCE SHEET - continued
31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2025 and were signed by:





M G Rebecchi - Director


REBECCHI ARCHITECTURAL SERVICES LTD (REGISTERED NUMBER: SC457333)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2024


1. STATUTORY INFORMATION

Rebecchi Architectural Services Ltd is a private company, limited by shares , registered in Scotland. 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 services provided in the year, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Leasehold improvements - 20% on cost
Plant & machinery - 25% to 33.33% on cost

Financial instruments
Basic financial instruments, including trade and other payables, bank loans and other loans that are classified as debt, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method.


Taxation
Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

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.

Government grants
Government grants in respect of revenue expenditure are credited to the profit and loss account in the period to which they relate. Government grants in respect of capital expenditure are treated as deferred income and are credited to the profit and loss account over the estimated useful life of the assets to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 9 ) .

REBECCHI ARCHITECTURAL SERVICES LTD (REGISTERED NUMBER: SC457333)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


4. TANGIBLE FIXED ASSETS
Plant and
Leasehold machinery
improvements etc Totals
£    £    £   
COST
At 1 September 2023 845 116,400 117,245
Additions 2,808 - 2,808
At 31 August 2024 3,653 116,400 120,053
DEPRECIATION
At 1 September 2023 507 46,840 47,347
Charge for year 731 16,549 17,280
At 31 August 2024 1,238 63,389 64,627
NET BOOK VALUE
At 31 August 2024 2,415 53,011 55,426
At 31 August 2023 338 69,560 69,898

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 21,330 9,259
Other debtors 31,195 37,536
Director's loan account - 8,543
52,525 55,338

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 10,000 10,000
Finance leases 10,812 10,402
Trade creditors 55 55
Taxation and social security 21,060 13,430
Other creditors 20,335 14,137
62,262 48,024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 8,333 18,333
Finance leases 39,564 50,376
47,897 68,709

REBECCHI ARCHITECTURAL SERVICES LTD (REGISTERED NUMBER: SC457333)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


8. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Finance leases 50,376 60,778

Finance lease liabilities are secured over the assets to which they relate.

9. OTHER FINANCIAL COMMITMENTS

At 31 August 2024 the company was committed to making total payments under non-cancellable operating leases of £17,832 (2023, £32,262).

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 31 August 2023 the company had provided the company's director with interest free loans totalling £8,543. There were no fixed repayment terms for these loans, which were repaid during the year.