REGISTERED NUMBER: SC347770 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

John Gilbert Architects Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S R Abercrombie

Mr M L Bridgestock

Mr C R Morgan

REGISTERED OFFICE:

125 Candleriggs

Glasgow

G1 1NP

REGISTERED NUMBER:

SC347770 (Scotland)

ACCOUNTANTS:

Greg Hannah Ltd

Chartered Accountants

26 Victoria Street

Rutherglen

Glasgow

G73 1DS

FIXED ASSETS

Tangible assets

5

21,226

30,259

CURRENT ASSETS

Stocks

60,000

161,661

Debtors

6

401,056

108,198

Cash at bank and in hand

41,244

62,430

502,300

332,289

CREDITORS

Amounts falling due within one year

7

233,344

144,500

NET CURRENT ASSETS

268,956

187,789

TOTAL ASSETS LESS CURRENT LIABILITIES

290,182

218,048

CREDITORS

Amounts falling due after more than one year

8

-

10,013

NET ASSETS

290,182

208,035

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

289,982

207,835

290,182

208,035

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 November 2025 and were signed on its behalf by:

Mr M L Bridgestock - Director

1.	STATUTORY INFORMATION

John Gilbert Architects Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current 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 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.

Research and development

Expenditure on research activities is recognised in profit or loss as incurred.

Development expenditure is capitalised only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the company intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognised in profit or loss as incurred. Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortisation and any accumulated impairment losses.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss 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.

Going concern

The directors are satisfied that the company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

88,163

Additions

4,799

Disposals

(39,505

)

At 31 August 2025

53,457

DEPRECIATION

At 1 September 2024

57,904

Charge for year

10,456

Eliminated on disposal

(36,129

)

At 31 August 2025

32,231

NET BOOK VALUE

At 31 August 2025

21,226

At 31 August 2024

30,259

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

329,494

84,590

Other debtors

71,562

23,608

401,056

108,198

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,075

9,900

Hire purchase contracts

1,041

8,738

Trade creditors

53,816

37,090

Taxation and social security

134,714

65,900

Other creditors

34,698

22,872

233,344

144,500

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,972

Hire purchase contracts

-

1,041

-

10,013

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

9,075

18,872

Hire purchase contracts

1,041

-

10,116

18,872

The bank loan is secured by a floating charge over the assets of the company.

Hire purchase contract liabilities are secured upon the assets to which they relate.

10.	RELATED PARTY DISCLOSURES

At the 31st August 2025, the company owed Mr M Bridgestock £3,077 (2024: £3,077). This loan is interest free and has no fixed repayment terms.