IRIS Accounts Production v25.1.4.42 SC683106 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6831062024-03-31SC6831062025-03-31SC6831062024-04-012025-03-31SC6831062023-03-31SC6831062023-04-012024-03-31SC6831062024-03-31SC683106ns15:Scotland2024-04-012025-03-31SC683106ns14:PoundSterling2024-04-012025-03-31SC683106ns10:Director12024-04-012025-03-31SC683106ns10:PrivateLimitedCompanyLtd2024-04-012025-03-31SC683106ns10:SmallEntities2024-04-012025-03-31SC683106ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-31SC683106ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-31SC683106ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-31SC683106ns10:FullAccounts2024-04-012025-03-31SC683106ns10:OrdinaryShareClass12024-04-012025-03-31SC683106ns10:OrdinaryShareClass22024-04-012025-03-31SC683106ns10:Director22024-04-012025-03-31SC683106ns10:RegisteredOffice2024-04-012025-03-31SC683106ns5:CurrentFinancialInstruments2025-03-31SC683106ns5:CurrentFinancialInstruments2024-03-31SC683106ns5:ShareCapital2025-03-31SC683106ns5:ShareCapital2024-03-31SC683106ns5:RetainedEarningsAccumulatedLosses2025-03-31SC683106ns5:RetainedEarningsAccumulatedLosses2024-03-31SC683106ns5:PlantMachinery2024-04-012025-03-31SC683106ns5:FurnitureFittings2024-04-012025-03-31SC683106ns5:ComputerEquipment2024-04-012025-03-31SC683106ns5:PlantMachinery2024-03-31SC683106ns5:FurnitureFittings2024-03-31SC683106ns5:ComputerEquipment2024-03-31SC683106ns5:PlantMachinery2025-03-31SC683106ns5:FurnitureFittings2025-03-31SC683106ns5:ComputerEquipment2025-03-31SC683106ns5:PlantMachinery2024-03-31SC683106ns5:FurnitureFittings2024-03-31SC683106ns5:ComputerEquipment2024-03-31SC683106ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-31SC683106ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31SC683106ns5:AcceleratedTaxDepreciationDeferredTax2025-03-31SC683106ns5:AcceleratedTaxDepreciationDeferredTax2024-03-31SC683106ns5:DeferredTaxation2024-03-31SC683106ns5:DeferredTaxation2024-04-012025-03-31SC683106ns5:DeferredTaxation2025-03-31SC683106ns10:OrdinaryShareClass12025-03-31SC683106ns10:OrdinaryShareClass22025-03-31
REGISTERED NUMBER: SC683106 (Scotland)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CHRISTOPOULOU MCDONNELL ARCHITECTURE
LIMITED

CHRISTOPOULOU MCDONNELL ARCHITECTURE
LIMITED (REGISTERED NUMBER: SC683106)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHRISTOPOULOU MCDONNELL ARCHITECTURE
LIMITED

COMPANY INFORMATION
for the year ended 31 March 2025







DIRECTORS: A T McDonnell
E Christopoulou





REGISTERED OFFICE: Flat 1F1
135 Comely Bank Road
Edinburgh
Lothian
EH4 1BH





REGISTERED NUMBER: SC683106 (Scotland)





ACCOUNTANTS: Haines Watts
Business Advisors and Accountants
Q Court
3 Quality Street
Edinburgh
EH4 5BP

CHRISTOPOULOU MCDONNELL ARCHITECTURE
LIMITED (REGISTERED NUMBER: SC683106)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 241 1,321

CURRENT ASSETS
Work in progress 25,300 20,692
Debtors 5 3,233 14,332
Cash at bank 18,501 8,656
47,034 43,680
CREDITORS
Amounts falling due within one year 6 24,454 25,344
NET CURRENT ASSETS 22,580 18,336
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,821

19,657

PROVISIONS FOR LIABILITIES 7 46 350
NET ASSETS 22,775 19,307

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 22,675 19,207
SHAREHOLDERS' FUNDS 22,775 19,307

CHRISTOPOULOU MCDONNELL ARCHITECTURE
LIMITED (REGISTERED NUMBER: SC683106)

BALANCE SHEET - continued
31 March 2025


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 10 June 2025 and were signed on its behalf by:





A T McDonnell - Director


CHRISTOPOULOU MCDONNELL ARCHITECTURE
LIMITED (REGISTERED NUMBER: SC683106)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Christopoulou McDonnell Architecture 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 represents net invoiced fees as adjusted for year end work in progress, excluding value added tax, relating to the provision of architectural services.

Turnover is recognised on unbilled amounts recoverable from clients at the balance sheet date by reference to the fair value of the services provided at the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled amounts where the right to receive payment is contingent on factors outside the control of the firm.

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.
Plant and machinery - 25% per annum on cost
Fixtures and fittings - 20% per annum reducing balance
Computer equipment - 25% per annum on cost

The carrying values of tangible fixed assets are reviewed for impairment on an annual basis.

WORK IN PROGRESS
Work in progress is recognised on unbilled amounts recoverable from clients at the balance sheet date by reference to the fair value of the services provided at the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled amounts where the right to receive payment is contingent on factors outside the control of the firm.

CHRISTOPOULOU MCDONNELL ARCHITECTURE
LIMITED (REGISTERED NUMBER: SC683106)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Short-term debt instruments, including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

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.

3. EMPLOYEES AND DIRECTORS

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

CHRISTOPOULOU MCDONNELL ARCHITECTURE
LIMITED (REGISTERED NUMBER: SC683106)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 139 513 5,214 5,866
DEPRECIATION
At 1 April 2024 113 250 4,182 4,545
Charge for year 26 53 1,001 1,080
At 31 March 2025 139 303 5,183 5,625
NET BOOK VALUE
At 31 March 2025 - 210 31 241
At 31 March 2024 26 263 1,032 1,321

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 12,240
Other debtors 3,233 2,092
3,233 14,332

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 223 329
Taxation and social security 14,674 15,888
Other creditors 9,557 9,127
24,454 25,344

7. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Accelerated capital allowances 46 350

Deferred
tax
£   
Balance at 1 April 2024 350
Credit to Statement of Income and Retained Earnings during year (304 )
Balance at 31 March 2025 46

CHRISTOPOULOU MCDONNELL ARCHITECTURE
LIMITED (REGISTERED NUMBER: SC683106)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

The shares rank parri passu except for carrying rights to a varying dividend as a class of share.

9. RELATED PARTY DISCLOSURES

Included in "Other creditors" are amounts totalling £7,439 (2024 - £6,815) due to the directors from the company. The loans are interest free and repayable on demand.