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REGISTERED NUMBER: SC197412 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Thomas Robinson Architects Limited

Thomas Robinson Architects Limited (Registered number: SC197412)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Thomas Robinson Architects Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Thomas Robinson
Fiona E A Robinson





SECRETARY: Fiona E A Robinson





REGISTERED OFFICE: 25 Sandyford Place
Glasgow
G3 7NG





REGISTERED NUMBER: SC197412 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

Thomas Robinson Architects Limited (Registered number: SC197412)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 43,349 40,004
43,349 40,004

CURRENT ASSETS
Work in progress 3,750 3,250
Debtors 6 175,682 172,753
Cash at bank and in hand 177,664 251,018
357,096 427,021
CREDITORS
Amounts falling due within one year 7 176,440 252,870
NET CURRENT ASSETS 180,656 174,151
TOTAL ASSETS LESS CURRENT
LIABILITIES

224,005

214,155

CREDITORS
Amounts falling due after more than one
year

8

(5,833

)

(11,826

)

PROVISIONS FOR LIABILITIES 9 (10,727 ) (10,001 )
NET ASSETS 207,445 192,328

Thomas Robinson Architects Limited (Registered number: SC197412)

Balance Sheet - continued
30 November 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 207,345 192,228
SHAREHOLDERS' FUNDS 207,445 192,328

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by:





Thomas Robinson - Director


Thomas Robinson Architects Limited (Registered number: SC197412)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Thomas Robinson Architects Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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.

Computer software licences are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fittings and equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% on cost and 15% on reducing balance

Work in progress
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing work in progress to their present location and condition.

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.


Thomas Robinson Architects Limited (Registered number: SC197412)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The pension contributions paid are charged to the profit and loss account in the period to which they relate.

Grant income
Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 20 ) .

Thomas Robinson Architects Limited (Registered number: SC197412)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. INTANGIBLE FIXED ASSETS
Computer
software
licences
£   
COST
At 1 December 2023
and 30 November 2024 15,390
AMORTISATION
At 1 December 2023
and 30 November 2024 15,390
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

5. TANGIBLE FIXED ASSETS
Fittings
and Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2023 12,202 31,915 77,870 121,987
Additions 9,770 - 2,809 12,579
At 30 November 2024 21,972 31,915 80,679 134,566
DEPRECIATION
At 1 December 2023 3,940 18,451 59,592 81,983
Charge for year 2,704 3,366 3,164 9,234
At 30 November 2024 6,644 21,817 62,756 91,217
NET BOOK VALUE
At 30 November 2024 15,328 10,098 17,923 43,349
At 30 November 2023 8,262 13,464 18,278 40,004

Thomas Robinson Architects Limited (Registered number: SC197412)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 December 2023
and 30 November 2024 31,915
DEPRECIATION
At 1 December 2023 18,451
Charge for year 3,366
At 30 November 2024 21,817
NET BOOK VALUE
At 30 November 2024 10,098
At 30 November 2023 13,464

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 153,612 148,404
Other debtors 22,070 24,349
175,682 172,753

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts - 19,685
Trade creditors 15,685 14,716
Taxation and social security 137,713 184,568
Other creditors 13,042 23,901
176,440 252,870

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 5,833 15,833
Hire purchase contracts - (4,007 )
5,833 11,826

Thomas Robinson Architects Limited (Registered number: SC197412)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 10,727 10,001

Deferred
tax
£   
Balance at 1 December 2023 10,001
Provided during year 726
Balance at 30 November 2024 10,727

10. CALLED UP SHARE CAPITAL

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

11. ULTIMATE CONTROLLING PARTY

The company was under the control of Mr Thomas Robinson, director, throughout the period. Together with his wife, Mrs Fiona Robinson, Mr Thomas Robinson owns 60% of the company's issued share capital.