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2024-05-31 SC466068 dpl:GroupUndertakings 2023-06-01 2024-05-31 SC466068 dpl:ParticipatingInterests 2023-06-01 2024-05-31 SC466068 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 SC466068 core:ListedExchangeTraded 2023-06-01 2024-05-31 SC466068 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 SC466068 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 SC466068 core:NetGoodwill 2025-05-31 SC466068 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 SC466068 core:LandBuildings 2025-05-31 SC466068 core:PlantMachinery 2025-05-31 SC466068 core:Vehicles 2025-05-31 SC466068 core:FurnitureFittings 2025-05-31 SC466068 core:OfficeEquipment 2025-05-31 SC466068 core:AfterOneYear 2025-05-31 SC466068 core:WithinOneYear 2025-05-31 SC466068 core:ListedExchangeTraded 2025-05-31 SC466068 core:UnlistedNon-exchangeTraded 2025-05-31 SC466068 core:ShareCapital 2025-05-31 SC466068 core:SharePremium 2025-05-31 SC466068 core:RevaluationReserve 2025-05-31 SC466068 core:OtherReservesSubtotal 2025-05-31 SC466068 core:RetainedEarningsAccumulatedLosses 2025-05-31 SC466068 core:NetGoodwill 2024-05-31 SC466068 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 SC466068 core:LandBuildings 2024-05-31 SC466068 core:PlantMachinery 2024-05-31 SC466068 core:Vehicles 2024-05-31 SC466068 core:FurnitureFittings 2024-05-31 SC466068 core:OfficeEquipment 2024-05-31 SC466068 core:AfterOneYear 2024-05-31 SC466068 core:WithinOneYear 2024-05-31 SC466068 core:ListedExchangeTraded 2024-05-31 SC466068 core:UnlistedNon-exchangeTraded 2024-05-31 SC466068 core:ShareCapital 2024-05-31 SC466068 core:SharePremium 2024-05-31 SC466068 core:RevaluationReserve 2024-05-31 SC466068 core:OtherReservesSubtotal 2024-05-31 SC466068 core:RetainedEarningsAccumulatedLosses 2024-05-31 SC466068 core:NetGoodwill 2023-05-31 SC466068 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 SC466068 core:LandBuildings 2023-05-31 SC466068 core:PlantMachinery 2023-05-31 SC466068 core:Vehicles 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NGP Architecture Ltd

Registered Number
SC466068
(Scotland)

Unaudited Financial Statements for the Year ended
31 May 2025

NGP Architecture Ltd
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | Christopher John Gray

Registered Address | Federation House
| 222 Queensferry Road
| Edinburgh
| EH4 2BN

Registered Number | SC466068 (Scotland)

NGP Architecture Ltd
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 438,212 |  |  |  | 390,209 |  |
Cash at bank and on hand |  | 3,178 |  |  |  | - |  |
|  | 441,390 |  |  |  | 390,209 |  |
Creditors amounts falling due within one year | 5 | (251,500) |  |  |  | (242,487) |  |
Net current assets (liabilities) |  |  |  | 189,890 |  |  |  | 147,722
Total assets less current liabilities |  |  |  | 189,890 |  |  |  | 147,722
Creditors amounts falling due after one year | 6 |  |  | (63,118) |  |  |  | (22,015)
Net assets |  |  |  | 126,772 |  |  |  | 125,707
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 126,770 |  |  |  | 125,705
Shareholders' funds |  |  |  | 126,772 |  |  |  | 125,707

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 July 2026, and are signed on its behalf by:
Christopher John Gray Director Registered Company No. SC466068

NGP Architecture Ltd
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Research and development
--- | ---
| Expenditure on research and development is written off in the year in which it is incurred.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 6 |  | 7

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 24 | 500 |  | 500 |  | 2,000 |  | 9,070 |  | 12,070
| At 31 May 25 | 500 |  | 500 |  | 2,000 |  | 9,070 |  | 12,070
| Depreciation and impairment
| At 01 June 24 | 500 |  | 500 |  | 2,000 |  | 9,070 |  | 12,070
| At 31 May 25 | 500 |  | 500 |  | 2,000 |  | 9,070 |  | 12,070
| Net book value
| At 31 May 25 | - |  | - |  | - |  | - |  | -
| At 31 May 24 | - |  | - |  | - |  | - |  | -

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 26,583 |  | 34,434
| Other debtors | 406,822 |  | 350,886
| Prepayments and accrued income | 4,807 |  | 4,889
| Total | 438,212 |  | 390,209

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 23,223 |  | 27,809
| Bank borrowings and overdrafts | 32,091 |  | 39,452
| Taxation and social security | 89,315 |  | 77,615
| Other creditors | 104,812 |  | 95,602
| Accrued liabilities and deferred income | 2,059 |  | 2,009
| Total | 251,500 |  | 242,487

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 63,118 |  | 22,015
| Total | 63,118 |  | 22,015

7. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Christopher John Gray | 250,997 |  | 56,192 |  | 22,873 |  | 284,316
|  | 250,997 |  | 56,192 |  | 22,873 |  | 284,316

| Included in Other Debtors is an amount of £284,316 (2023: £250,997) due by the director, Christopher John Gray, to the company. Interest at rates of 2.25% and 3.75% have been charged where the loan exceeded £10,000. No interest is charged by the director to the company. The loan has no fixed terms for repayment.