REGISTERED NUMBER: SC696721 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

NINETY ONE ARCHITECTS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C A Marini

REGISTERED OFFICE:

Suite 4.5

Turnberry House

175 West George Street

Glasgow

G2 2LB

REGISTERED NUMBER:

SC696721 (Scotland)

ACCOUNTANTS:

SD Business Management

Suite 4.5 Turnberry House

175 West George Street

Glasgow

G2 2LB

FIXED ASSETS

Tangible assets

4

4,924

6,573

CURRENT ASSETS

Debtors

16,373

787

Cash at bank

34,780

26,353

51,153

27,140

CREDITORS

Amounts falling due within one year

29,775

15,930

NET CURRENT ASSETS

21,378

11,210

TOTAL ASSETS LESS CURRENT LIABILITIES

26,302

17,783

PROVISIONS FOR LIABILITIES

1,231

1,643

NET ASSETS

25,071

16,140

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

24,971

16,040

SHAREHOLDERS' FUNDS

25,071

16,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 7 August 2026 and were signed by:

C A Marini - Director

1.	STATUTORY INFORMATION

Ninety One Architects Limited 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.

In accordance with their responsibility as the director, the director has considered the appropriateness of the going concern basis for the preparation of the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 25% on reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

10,491

Disposals

(358

)

At 30 April 2026

10,133

DEPRECIATION

At 1 May 2025

3,918

Charge for year

1,649

Eliminated on disposal

(358

)

At 30 April 2026

5,209

NET BOOK VALUE

At 30 April 2026

4,924

At 30 April 2025

6,573

5.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

30.4.26

30.4.25

£

£

C A Marini

Balance outstanding at start of year

(9

)

850

Amounts advanced

369

507

Amounts repaid

(312

)

(1,366

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

48

(9

)

There is no interest charged on the outstanding loan.