Company registration number SC722452 (Scotland)
HELIX ARCHITECTURE STUDIO LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
HELIX ARCHITECTURE STUDIO LTD.
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
HELIX ARCHITECTURE STUDIO LTD.
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
1,996
2,910
Current assets
Debtors
4
586
4,848
Cash at bank and in hand
8,412
5,389
8,998
10,237
Creditors: amounts falling due within one year
5
(7,621)
(7,399)
Net current assets
1,377
2,838
Net assets
3,373
5,748
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
3,371
5,746
Total equity
3,373
5,748

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 December 2025 and are signed on its behalf by:
Mr I S Gill
Director
Company registration number SC722452 (Scotland)
HELIX ARCHITECTURE STUDIO LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Helix Architecture Studio Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 2 Melville Street, Falkirk, Scotland, FK1 1HZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% straight line
Computers
33% straight line

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.

1.5
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 current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

HELIX ARCHITECTURE STUDIO LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
738
4,954
5,692
Depreciation and impairment
At 1 April 2024
148
2,634
2,782
Depreciation charged in the year
148
766
914
At 31 March 2025
296
3,400
3,696
Carrying amount
At 31 March 2025
442
1,554
1,996
At 31 March 2024
590
2,320
2,910
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
586
4,848
HELIX ARCHITECTURE STUDIO LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
3,176
4,086
Other taxation and social security
484
239
Other creditors
3,961
3,074
7,621
7,399
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
2025-03-31 2024-04-01 false false false 09 December 2025 CCH Software CCH Accounts Production 2025.300 The principal activity of the company continued to be that of architectural services.
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