NGP Architecture Ltd


Director	Christopher John Gray


Registered Address	Federation House
	222 Queensferry Road
	Edinburgh
	EH4 2BN


Registered Number	SC466068 (Scotland)

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.

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.

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.