REGISTERED NUMBER: SC292408 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Do-Architecture Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Adrian M Stewart

SECRETARY:

Mrs Elizabeth Robertson

REGISTERED OFFICE:

Clockwise

Savoy Tower

77 Renfrew Street

Glasgow

G2 3RZ

REGISTERED NUMBER:

SC292408 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

12,547

16,090

CURRENT ASSETS

Stock and work in progress

54,935

28,035

Debtors

5

45,084

89,044

Cash at bank

335

9,103

100,354

126,182

CREDITORS

Amounts falling due within one year

6

35,420

37,152

NET CURRENT ASSETS

64,934

89,030

TOTAL ASSETS LESS CURRENT LIABILITIES

77,481

105,120

PROVISIONS FOR LIABILITIES

7

698

698

NET ASSETS

76,783

104,422

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

76,782

104,421

SHAREHOLDERS' FUNDS

76,783

104,422

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2026 and were signed by:

Mr Adrian M Stewart - Director

1.	STATUTORY INFORMATION

Do-Architecture Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Fittings and equipment

-

20% on reducing balance

Computer equipment

-

25% on cost

Stock and work in progress

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stock and work in progress to their present location and condition.

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fittings

and

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

44,563

39,076

83,639

DEPRECIATION

At 1 April 2025

41,094

26,455

67,549

Charge for year

696

2,847

3,543

At 31 March 2026

41,790

29,302

71,092

NET BOOK VALUE

At 31 March 2026

2,773

9,774

12,547

At 31 March 2025

3,469

12,621

16,090

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

15,483

59,070

Other debtors

29,601

29,974

45,084

89,044

Other debtors includes a sum of £24,310 owed to the company by the director. This sum was repaid within nine months of the balance sheet date.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

22,971

14,155

Taxation and social security

8,094

18,684

Other creditors

4,355

4,313

35,420

37,152

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

698

698

Deferred

tax

£

Balance at 1 April 2025

698

Balance at 31 March 2026

698

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr Adrian M Stewart

Balance outstanding at start of year

24,310

10,399

Amounts advanced

26,816

43,800

Amounts repaid

(27,189

)

(29,889

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

23,937

24,310

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Adrian M Stewart.