REGISTERED NUMBER: SC420044

STALLAN BRAND ARCHITECTURE + DESIGN

LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

59,259

28,196

Investments

5

820,995

768,728

880,254

796,924

CURRENT ASSETS

Debtors

6

1,488,400

2,193,694

Cash at bank and in hand

1,006,106

402,562

2,494,506

2,596,256

CREDITORS

Amounts falling due within one year

7

823,993

690,072

NET CURRENT ASSETS

1,670,513

1,906,184

TOTAL ASSETS LESS CURRENT LIABILITIES

2,550,767

2,703,108

PROVISIONS FOR LIABILITIES

14,760

7,049

NET ASSETS

2,536,007

2,696,059

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

2,535,905

2,695,957

SHAREHOLDERS' FUNDS

2,536,007

2,696,059

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

A S Brand - Director

1.	STATUTORY INFORMATION

Stallan Brand Architecture + Design Limited is a private company, limited by shares, incorporated in Scotland. The registered office is Caledonia House, 89 Seaward Street, Glasgow, G41 1HJ.

The financial statements are presented in Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from that standard. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents the invoice value of services rendered during the year, excluding value added tax. The company's policy is to recognise a sale when substantively all of the risks and rewards in connection with the services have been passed to the buyer. Where the substance of a contract is that the company's contractual obligations are performed gradually over time, revenue is recognised as contract activity progresses to reflect the company's partial performance of its contractual obligations.

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 etc

-

50% on cost and 25% on cost

Tangible fixed assets are included at cost less accumulated depreciation and accumulated impairment.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of value in use and the fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.

Fixed asset investments

Investments in an investment bond are recognised initially at cost less transaction costs. Subsequently, they are measured at fair value, being the price quoted by the investment manager at the balance sheet date. Changes in fair value are recognised through profit and loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to and from related parties.

Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

With the exception of changes arising on the initial recognition of a business combination, the tax expense is presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.

Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

Operating lease commitments

Rentals paid under leases are charged to profit and loss account on a straight line basis over the period of the lease.

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.

Provisions

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

Judgements

The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The directors consider there are no such significant judgements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

236,242

Additions

56,739

Disposals

(28,760

)

At 31 March 2025

264,221

DEPRECIATION

At 1 April 2024

208,046

Charge for year

25,676

Eliminated on disposal

(28,760

)

At 31 March 2025

204,962

NET BOOK VALUE

At 31 March 2025

59,259

At 31 March 2024

28,196

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

768,728

Revaluations

52,267

At 31 March 2025

820,995

NET BOOK VALUE

At 31 March 2025

820,995

At 31 March 2024

768,728

The historical cost of the investments at 31 March 2025 was £695,000 (2024 £695,000).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

741,287

1,349,086

Amounts recoverable on contract

100,000

250,000

Other debtors

647,113

594,608

1,488,400

2,193,694

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

34,895

21,960

Taxation and social security

727,614

629,226

Other creditors

61,484

38,886

823,993

690,072

8.	LEASING AGREEMENTS

The company has total lease commitments at the balance sheet date of £162,347 (2024 - £206,551).

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

A S Brand

Balance outstanding at start of year

25,915

33,035

Amounts repaid

(1,782

)

(7,120

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,133

25,915

P Stallan

Balance outstanding at start of year

1,850

(12,825

)

Amounts advanced

-

14,675

Amounts repaid

(827

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,023

1,850

The amounts due are interest free and have no fixed terms of repayment.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, £452,500 (2023 £400,000) was due from a company in which the directors are directors and shareholders.The amount due was interest free and there are no fixed terms of repayment.