ACCOUNTS - Final Accounts preparation

Registered number: SC797086

BREAGH ARCHITECTS LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

BREAGH ARCHITECTS LIMITED

COMPANY INFORMATION

Directors	I Hamilton (appointed 30 January 2024)
	S Hamilton (appointed 30 January 2024)


Registered number	SC797086


Registered office	48 Bailie Drive
	Bearsden
	Glasgow
	G61 3AH


Accountants	EQ Accountants Limited
	Chartered Accountants
	14 City Quay
	Dundee
	DD1 3JA

BREAGH ARCHITECTS LIMITED

REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BREAGH ARCHITECTS LIMITED
FOR THE PERIOD ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Breagh Architects Limited for the period ended 31 March 2025 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas -framework-preparation -of-accounts.

This report is made solely to the Board of directors of Breagh Architects Limited, as a body, in accordance with the terms of our engagement letter dated 1st September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Breagh Architects Limited and state those matters that we have agreed to state to the Board of directors of Breagh Architects Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas -framework-preparation -of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Breagh Architects Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Breagh Architects Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Breagh Architects Limited. You consider that Breagh Architects Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Breagh Architects Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

EQ Accountants Limited

Chartered Accountants

14 City Quay

Dundee

DD1 3JA

28 October 2025

Page 1

BREAGH ARCHITECTS LIMITED

REGISTERED NUMBER: SC797086

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025
		£


Current assets
Debtors: amounts falling due within one year	4	6,840
Cash at bank and in hand		17,719
		24,559
Creditors: amounts falling due within one year	5	(7,837)
Net current assets			16,722
Total assets less current liabilities			16,722

Net assets			16,722

Capital and reserves
Called up share capital			2
Profit and loss account			16,720
			16,722

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 October 2025.

S Hamilton

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

BREAGH ARCHITECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Breagh Architects Limited is a private company, limited by shares, domiciled in Scotland with registration number SC797086. the registered office is 48 Bailie Drive, Bearsden, Glasgow, G61 3AH.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

BREAGH ARCHITECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including the directors, during the period was as follows:

			2025
			No.

		Employees	2

Debtors

					2025
					£


	Trade debtors	6,840
		6,840

5.	Creditors: Amounts falling due within one year
		2025
		£

	Other taxation and social security	4,637
	Accruals and deferred income	3,200
		7,837

Page 4

BREAGH ARCHITECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

6.	Share capital
		2025
		£

		Allotted, called up and fully paid

		2 Ordinary shares of £1.00 each	2

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