Company Registration No. SC521968 (Scotland)
27th Design Ltd.
Unaudited accounts
for the year ended 31 January 2026
27th Design Ltd.
Unaudited accounts
Contents
27th Design Ltd.
Company Information
for the year ended 31 January 2026
Company Number
SC521968 (Scotland)
Registered Office
Oak Tree Cottage
Auchendinny
Roslin
Midlothian
EH25 9QJ
Accountants
Judith M Pritchard, Chartered Accountant
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
27th Design Ltd.
for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
27th Design Ltd. for the year ended
31 January 2026 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant
Chartered Accountants
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
22 July 2026
27th Design Ltd.
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
177
2,352
Creditors: amounts falling due within one year
(3,866)
(5,517)
Net current assets
2,656
6,054
Total assets less current liabilities
2,828
6,351
Creditors: amounts falling due after more than one year
-
(1,219)
Called up share capital
100
100
Profit and loss account
2,728
5,032
Shareholders' funds
2,828
5,132
For the year ending 31 January 2026 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 21 July 2026 and were signed on its behalf by
H Newall Watson
Director
Company Registration No. SC521968
27th Design Ltd.
Notes to the Accounts
for the year ended 31 January 2026
27th Design Ltd. is a private company, limited by shares, registered in Scotland, registration number SC521968. The registered office is Oak Tree Cottage, Auchendinny, Roslin, Midlothian, EH25 9QJ.
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.
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.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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:
Computer equipment
20% straight line method
Investments in Crypto currency are included at cost value less any diminution in value.
Work in progress is calculated as the value of work completed as at the Balance Sheet date.
27th Design Ltd.
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Total
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director's loan account
-
177
-
177
The director's loan has no fixed terms of repayment and is interest free.
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).