Company No: 08722626 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Stuart Carnegie Fullerton

REGISTERED OFFICE	The Granary Harewood Yard
	Harewood
	Leeds
	LS17 9LF
	United Kingdom

COMPANY NUMBER

08722626 (England and Wales)

ACCOUNTANT	Ian Walker and Co
	Wellington House
	Aviator Court
	York
	YO30 4UZ
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	0		5,641
Tangible assets	4	248		373
		248		6,014
Current assets
Stocks	5	130,000		112,000
Debtors	6	52,347		74,792
Cash at bank and in hand	7	( 77,275)		( 58,680)
		105,072		128,112
Creditors: amounts falling due within one year	8	( 52,345)		( 56,594)
Net current assets		52,727		71,518
Total assets less current liabilities		52,975		77,532
Creditors: amounts falling due after more than one year	9	( 25,500)		( 75,502)
Net assets		27,475		2,030
Capital and reserves
Called-up share capital	10	100		100
Profit and loss account		27,375		1,930
Total shareholder's funds		27,475		2,030

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Wildblood Macdonald Architects Limited (registered number: 08722626) were approved and authorised for issue by the Director on 19 September 2025. They were signed on its behalf by:

Stuart Carnegie Fullerton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wildblood Macdonald Architects Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Granary Harewood Yard, Harewood, Leeds, LS17 9LF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

12 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is [number] years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	5 years straight line
Office equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	7		7

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	200,000		200,000
At 31 March 2025	200,000		200,000
Accumulated amortisation
At 01 April 2024	194,359		194,359
Charge for the financial year	5,641		5,641
At 31 March 2025	200,000		200,000
Net book value
At 31 March 2025	0		0
At 31 March 2024	5,641		5,641

4. Tangible assets

	Fixtures and fittings		Office equipment		Total
	£		£		£
Cost
At 01 April 2024	18,573		18,548		37,121
At 31 March 2025	18,573		18,548		37,121
Accumulated depreciation
At 01 April 2024	18,573		18,175		36,748
Charge for the financial year	0		125		125
At 31 March 2025	18,573		18,300		36,873
Net book value
At 31 March 2025	0		248		248
At 31 March 2024	0		373		373

5. Stocks

	2025		2024
	£		£
Work in progress	130,000		112,000

6. Debtors

	2025		2024
	£		£
Trade debtors	39,735		67,873
Corporation tax	7,750		0
Other debtors	4,862		6,919
	52,347		74,792

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	( 77,275)		( 58,680)

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	19,676		34,321
Trade creditors	747		2,149
Taxation and social security	25,370		13,772
Other creditors	6,552		6,352
	52,345		56,594

9. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	25,500		25,502
Other creditors	0		50,000
	25,500		75,502

There are no amounts included above in respect of which any security has been given by the small entity.

10. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100