REGISTERED NUMBER: SC457333 (Scotland)

REBECCHI ARCHITECTURAL SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M G Rebecchi

REGISTERED OFFICE:

32 Kempock Street

Gourock

PA19 1NA

REGISTERED NUMBER:

SC457333 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Tangible assets

4

42,911

55,426

CURRENT ASSETS

Debtors

5

48,869

52,525

Cash at bank

30,090

50,483

78,959

103,008

CREDITORS

Amounts falling due within one year

6

79,487

62,262

NET CURRENT (LIABILITIES)/ASSETS

(528

)

40,746

TOTAL ASSETS LESS CURRENT LIABILITIES

42,383

96,172

CREDITORS

Amounts falling due after more than one year

7

-

47,897

NET ASSETS

42,383

48,275

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

42,283

48,175

SHAREHOLDERS' FUNDS

42,383

48,275

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 director acknowledges his 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 27 May 2026 and were signed by:

M G Rebecchi - Director

1.	STATUTORY INFORMATION

Rebecchi Architectural Services Ltd 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

Tangible fixed assets

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

Leasehold improvements

-

20% on cost

Plant & machinery

-

25% to 33.33% on cost

Financial instruments

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.

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.

Leasing commitments

Assets obtained under finance leases are capitalised in the balance sheet and are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Leasehold

machinery

improvements

etc

Totals

£

£

£

COST

At 1 September 2024

3,653

116,400

120,053

Additions

-

1,483

1,483

Disposals

-

(3,633

)

(3,633

)

At 31 August 2025

3,653

114,250

117,903

DEPRECIATION

At 1 September 2024

1,238

63,389

64,627

Charge for year

731

13,267

13,998

Eliminated on disposal

-

(3,633

)

(3,633

)

At 31 August 2025

1,969

73,023

74,992

NET BOOK VALUE

At 31 August 2025

1,684

41,227

42,911

At 31 August 2024

2,415

53,011

55,426

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

28,400

21,330

Other debtors

20,469

31,195

48,869

52,525

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

8,333

10,000

Finance leases

39,563

10,812

Trade creditors

-

55

Taxation and social security

16,500

21,060

Other creditors

15,091

20,335

79,487

62,262

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

8,333

Finance leases

-

39,564

-

47,897

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Finance leases

39,563

50,376

Finance lease liabilities are secured over the assets to which they relate.

9.	OTHER FINANCIAL COMMITMENTS

At 31 August 2025 the company was committed to making total payments under non-cancellable operating leases of £11,897 (2024, £17,832).