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REGISTERED NUMBER: SC693592 (Scotland)











Financial Statements for the Year Ended 31st March 2025

for

John Murray Architect Ltd

John Murray Architect Ltd (Registered number: SC693592)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


John Murray Architect Ltd

Company Information
for the Year Ended 31st March 2025







DIRECTOR: J Murray





REGISTERED OFFICE: Dumfries Enterprise Park
Heathhall
Dumfries
DUMFRIESSHIRE
DG1 3SJ





REGISTERED NUMBER: SC693592 (Scotland)





ACCOUNTANTS: Farries Kirk & McVean
Dumfries Enterprise Park
Heathhall
Dumfries
DUMFRIESSHIRE
DG1 3SJ

John Murray Architect Ltd (Registered number: SC693592)

Balance Sheet
31st March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,675 20,505

CURRENT ASSETS
Stocks 10,000 20,000
Debtors 5 - 2,291
Cash at bank 19,011 52,402
29,011 74,693
CREDITORS
Amounts falling due within one year 6 23,121 32,414
NET CURRENT ASSETS 5,890 42,279
TOTAL ASSETS LESS CURRENT LIABILITIES 21,565 62,784

PROVISIONS FOR LIABILITIES 1,154 2,072
NET ASSETS 20,411 60,712

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 20,311 60,612
SHAREHOLDERS' FUNDS 20,411 60,712

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

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 director and authorised for issue on 26th June 2025 and were signed by:





J Murray - Director


John Murray Architect Ltd (Registered number: SC693592)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

John Murray Architect 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Amounts written off each asset over the estimated useful life represent cost less residual value.

Stocks
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 stocks to their present location and condition.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

John Murray Architect Ltd (Registered number: SC693592)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2024 30,117
Disposals (10,110 )
At 31st March 2025 20,007
DEPRECIATION
At 1st April 2024 9,612
Charge for year 565
Eliminated on disposal (5,845 )
At 31st March 2025 4,332
NET BOOK VALUE
At 31st March 2025 15,675
At 31st March 2024 20,505

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 2,291

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 180 160
Taxation and social security 9,977 14,242
Other creditors 12,964 18,012
23,121 32,414

7. RELATED PARTY DISCLOSURES

At 31st March 2025 the company owed the director £213 (2024 - £17,012) by way of an interest free Directors Current Account.