IRIS Accounts Production v25.2.0.378 09026691 director 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09026691 2024-03-31 09026691 2025-03-31 09026691 2024-04-01 2025-03-31 09026691 2023-03-31 09026691 2023-04-01 2024-03-31 09026691 2024-03-31 09026691 ns14:PoundSterling 2024-04-01 2025-03-31 09026691 ns10:Director1 2024-04-01 2025-03-31 09026691 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09026691 ns10:SmallEntities 2024-04-01 2025-03-31 09026691 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09026691 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 09026691 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09026691 ns10:FullAccounts 2024-04-01 2025-03-31 09026691 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 09026691 ns10:RegisteredOffice 2024-04-01 2025-03-31 09026691 ns5:CurrentFinancialInstruments 2025-03-31 09026691 ns5:CurrentFinancialInstruments 2024-03-31 09026691 ns5:ShareCapital 2025-03-31 09026691 ns5:ShareCapital 2024-03-31 09026691 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09026691 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09026691 ns5:FurnitureFittings 2024-04-01 2025-03-31 09026691 ns5:ComputerEquipment 2024-04-01 2025-03-31 09026691 ns5:FurnitureFittings 2024-03-31 09026691 ns5:ComputerEquipment 2024-03-31 09026691 ns5:FurnitureFittings 2025-03-31 09026691 ns5:ComputerEquipment 2025-03-31 09026691 ns5:FurnitureFittings 2024-03-31 09026691 ns5:ComputerEquipment 2024-03-31 09026691 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09026691 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 09026691 ns10:OrdinaryShareClass1 2025-03-31 09026691 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09026691 ns5:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31

REGISTERED NUMBER: 09026691

Garry Stewart Design Associates Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2025

| Garry Stewart Design Associates Ltd (Registered number: 09026691) |

Contents of the Financial Statements

for the year ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Garry Stewart Design Associates Ltd |

Company Information

for the year ended 31 March 2025

| Director: | J G Stewart

| Registered office: | 3rd Floor

| 86 - 90 Paul Street

| London

| EC2A 4NE

| Registered number: | 09026691

| Accountants: | Cooper Parry Advisory Limited

| New Derwent House

| 69-73 Theobalds Road

| London

| WC1X 8TA

| Garry Stewart Design Associates Ltd (Registered number: 09026691) |

Balance Sheet

31 March 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 3 | 873 |  | 921 |  |

Current assets

Debtors | 4 | 39,609 |  | 108,984 |  |

Cash at bank | 21,033 |  | - |  |

60,642 |  | 108,984 |  |

Creditors

Amounts falling due within one year | 5 | 47,999 |  | 83,866 |  |

Net current assets | 12,643 |  | 25,118 |  |

Total assets less current liabilities | 13,516 |  | 26,039 |  |

Capital and reserves

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | 7 | 13,416 |  | 25,939 |  |

Shareholders' funds | 13,516 |  | 26,039 |  |

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2025 and were signed by:

J G Stewart - Director

| Garry Stewart Design Associates Ltd (Registered number: 09026691) |

Notes to the Financial Statements

for the year ended 31 March 2025

1. | 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 amounts receivable for architectural services and technical consultant services provided in the year and is stated net of VAT.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Taxation

| Taxation for the year comprises current and deferred 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 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.

2. | Employees and directors

| The average number of employees during the year was 3 (2024 - 5 ) .

3. | Tangible fixed assets

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| Cost

| At 1 April 2024 | 1,179 |  | 4,575 |  | 5,754 |  |

| Additions | - |  | 582 |  | 582 |  |

| At 31 March 2025 | 1,179 |  | 5,157 |  | 6,336 |  |

| Depreciation

| At 1 April 2024 | 650 |  | 4,183 |  | 4,833 |  |

| Charge for year | 265 |  | 365 |  | 630 |  |

| At 31 March 2025 | 915 |  | 4,548 |  | 5,463 |  |

| Net book value

| At 31 March 2025 | 264 |  | 609 |  | 873 |  |

| At 31 March 2024 | 529 |  | 392 |  | 921 |  |

4. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 34,330 |  | 103,897 |  |

| Other debtors | 5,279 |  | 5,087 |  |

39,609 |  | 108,984 |  |

| Garry Stewart Design Associates Ltd (Registered number: 09026691) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

5. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Bank overdraft | - |  | 9,180 |  |

| Trade creditors | 316 |  | 712 |  |

| Taxation and social security | 30,141 |  | 29,740 |  |

| Other creditors | 17,542 |  | 44,234 |  |

47,999 |  | 83,866 |  |

6. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 100 | Ordinary | £1 | 100 |  | 100 |  |

7. | Reserves

Retained |

earnings |

| £

| At 1 April 2024 | 25,939 |  |

| Profit for the year | 52,477 |  |

| Dividends | (65,000 | ) |

| At 31 March 2025 | 13,416 |  |

8. | Related party disclosures

| Included in other creditors is £13,748 (2024 - £40,448) owed to the director.