REGISTERED NUMBER: SC527094 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

POCKET SIZE ARCHITECTURE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss K S W Chan

REGISTERED OFFICE:

6 Burnbrae Avenue

Bearsden

Glasgow

G61 3ES

REGISTERED NUMBER:

SC527094 (Scotland)

ACCOUNTANTS:

Kean Jarman & Company

Chartered Accountants

27 Ingram Street

Glasgow

G1 1HA

FIXED ASSETS

Tangible assets

4

1,506

2,009

CURRENT ASSETS

Debtors

5

865

-

Cash at bank and in hand

33,623

51,602

34,488

51,602

CREDITORS

Amounts falling due within one year

6

3,499

7,781

NET CURRENT ASSETS

30,989

43,821

TOTAL ASSETS LESS CURRENT LIABILITIES

32,495

45,830

PROVISIONS FOR LIABILITIES

286

382

NET ASSETS

32,209

45,448

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

32,208

45,447

SHAREHOLDERS' FUNDS

32,209

45,448

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 her 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 6 December 2025 and were signed by:

Miss K S W Chan - Director

1.	STATUTORY INFORMATION

Pocket Size Architecture 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.

2.	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 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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

550

7,069

7,619

DEPRECIATION

At 1 April 2024

452

5,158

5,610

Charge for year

25

478

503

At 31 March 2025

477

5,636

6,113

NET BOOK VALUE

At 31 March 2025

73

1,433

1,506

At 31 March 2024

98

1,911

2,009

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Prepayments and accrued income

865

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

2,892

7,552

Directors' current accounts

607

229

3,499

7,781

7.	RELATED PARTY DISCLOSURES

The company director was owed £607 (2024-£229) in unpaid expenses at the year end. £607 was the maximum amount outstanding during the year.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss K S W Chan.