REGISTERED NUMBER: 09026691

GARRY STEWART DESIGN ASSOCIATES LTD

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

J G Stewart

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

09026691

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

3

664

873

Current assets

Debtors

4

82,797

39,609

Cash at bank

5,973

21,033

88,770

60,642

Creditors

Amounts falling due within one year

5

57,336

47,999

Net current assets

31,434

12,643

Total assets less current liabilities

32,098

13,516

Capital and reserves

Called up share capital

6

100

100

Retained earnings

7

31,998

13,416

Shareholders' funds

32,098

13,516

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 9 July 2026 and were signed by:

J G Stewart - Director

1.	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 represents amounts receivable for architectural services and technical consultant services provided in the year and is stated net of VAT.

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 cost

Computer equipment

-

25% on cost

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.

2.	Employees and directors

The average number of employees during the year was 3 (2025 - 3 ) .

3.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 April 2025

1,179

5,157

6,336

Additions

-

499

499

At 31 March 2026

1,179

5,656

6,835

Depreciation

At 1 April 2025

915

4,548

5,463

Charge for year

264

444

708

At 31 March 2026

1,179

4,992

6,171

Net book value

At 31 March 2026

-

664

664

At 31 March 2025

264

609

873

4.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

75,908

34,330

Other debtors

6,889

5,279

82,797

39,609

5.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

323

316

Taxation and social security

33,076

30,141

Other creditors

23,937

17,542

57,336

47,999

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

7.

Reserves

Retained

earnings

£

At 1 April 2025

13,416

Profit for the year

79,182

Dividends

(60,600

)

At 31 March 2026

31,998

8.	Related party disclosures

Included in other creditors is £20,048 (2025 - £13,748) owed to the director.