1 October 2024 false No description of principal activity Taxfiler 2024.6 SC743660 business:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC743660 2024-09-30 SC743660 2024-10-01 2025-09-30 SC743660 business:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC743660 business:FilletedAccounts 2024-10-01 2025-09-30 SC743660 2025-09-30 SC743660 business:Director1 2024-10-01 2025-09-30 SC743660 business:RegisteredOffice 2024-10-01 2025-09-30 SC743660 2024-09-30 SC743660 core:WithinOneYear 2025-09-30 SC743660 core:WithinOneYear 2024-09-30 SC743660 core:ShareCapital core:PreviouslyStatedAmount 2025-09-30 SC743660 core:ShareCapital core:PreviouslyStatedAmount 2024-09-30 SC743660 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 SC743660 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 SC743660 core:PreviouslyStatedAmount 2025-09-30 SC743660 core:PreviouslyStatedAmount 2024-09-30 SC743660 business:SmallEntities 2024-10-01 2025-09-30 SC743660 countries:Scotland 2024-10-01 2025-09-30 SC743660 core:FurnitureFittings 2024-10-01 2025-09-30 SC743660 core:ComputerEquipment 2024-10-01 2025-09-30 SC743660 core:Goodwill 2024-09-30 SC743660 core:Goodwill 2025-09-30 SC743660 core:Goodwill 2024-10-01 2025-09-30 SC743660 core:FurnitureFittings 2024-09-30 SC743660 core:ComputerEquipment 2024-09-30 SC743660 core:FurnitureFittings 2025-09-30 SC743660 core:ComputerEquipment 2025-09-30 SC743660 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC743660 (Scotland)
Fiona Lumsden Architect Limited Unaudited accounts for the year ended 30 September 2025
Fiona Lumsden Architect Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Fiona Lumsden Architect Limited Company Information for the year ended 30 September 2025
Director
Fiona Lumsden
Company Number
SC743660 (Scotland)
Registered Office
Langley Main Street GULLANE EH31 2DR United Kingdom
Accountants
ADD Accounting Solutions Limited 12 Loaning Crescent Peebles Borders EH459JR
- 3 -
Fiona Lumsden Architect Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
456
684
Tangible assets
5
620
-
1,076
684
Current assets
Debtors
6
6,742
4,777
Cash at bank and in hand
702
1,111
7,444
5,888
Creditors: amounts falling due within one year
7
(3,347)
(2,842)
Net current assets
4,097
3,046
Net assets
5,173
3,730
Capital and reserves
Called up share capital
1
1
Profit and loss account
5,172
3,729
Shareholders' funds
5,173
3,730
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 February 2026 and were signed on its behalf by
Fiona Lumsden Director Company Registration No. SC743660
- 4 -
Fiona Lumsden Architect Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Fiona Lumsden Architect Limited is a private company, limited by shares, registered in Scotland, registration number SC743660. The registered office is Langley, Main Street, GULLANE, EH31 2DR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Straight Line over 2 years
Computer equipment
Straight Line over 2 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024
1,140
At 30 September 2025
1,140
Amortisation
At 1 October 2024
456
Charge for the year
228
At 30 September 2025
684
Net book value
At 30 September 2025
456
At 30 September 2024
684
- 5 -
Fiona Lumsden Architect Limited Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
750
2,150
2,900
Additions
647
-
647
At 30 September 2025
1,397
2,150
3,547
Depreciation
At 1 October 2024
750
2,150
2,900
Charge for the year
27
-
27
At 30 September 2025
777
2,150
2,927
Net book value
At 30 September 2025
620
-
620
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
5,355
3,012
Accrued income and prepayments
1,387
1,765
6,742
4,777
7
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
1,597
1,092
Accruals
1,750
1,750
3,347
2,842
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -