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Registered number: 9735528
Elgin Architecture and Design Ltd
Financial Statements
For The Year Ended 31 August 2025
EasyBooks Wales Ltd
Unit 4, Dragon 24 North Dock
Llanelli
SA15 2LF
Elgin Architecture and Design Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Elgin Architecture and Design Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 9735528

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 908 |  | 1,583
|  |  | 908 |  | 1,583
CURRENT ASSETS
Cash at bank and in hand |  | 23,217 |  | 26,072 |
|  | 23,217 |  | 26,072 |
Creditors: Amounts Falling Due Within One Year | 5 | (19,338 ) |  | (19,347 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,879 |  | 6,725
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,787 |  | 8,308
NET ASSETS |  |  | 4,787 |  | 8,308
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,687 |  | 8,208
SHAREHOLDERS' FUNDS |  |  | 4,787 |  | 8,308

Page 1
Page 2
Elgin Architecture and Design Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Gareth Williams Director
06/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Elgin Architecture and Design Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Elgin Architecture and Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 9735528 . The registered office is 88 Elgin Road, Pwll, Llanelli, Carmarthenshire, SA15 4AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% on straight line basis
Computer Equipment | 25% on straight line basis

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
Page 3
Page 4
Elgin Architecture and Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 143 | 4,998 | 5,141
As at 31 August 2025 | 143 | 4,998 | 5,141
Depreciation
As at 1 September 2024 | 72 | 3,486 | 3,558
Provided during the period | 28 | 647 | 675
As at 31 August 2025 | 100 | 4,133 | 4,233
Net Book Value
As at 31 August 2025 | 43 | 865 | 908
As at 1 September 2024 | 71 | 1,512 | 1,583

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,379 |  | 2,458
Accruals and deferred income | 806 |  | 805
Director's loan account | 13,153 |  | 13,084
Amounts owed to related parties | 3,000 |  | 3,000
| 19,338 |  | 19,347

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

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