STALLAN BRAND ARCHITECTURE + DESIGN LIMITED


Directors	BRAND, Alistair Scott
	STALLAN, Paul


Registered Address	Caledonia House
	89 Seaward Street
	Glasgow
	G41 1HJ


Registered Number	SC420044 (Scotland)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		43,105		59,260
Investments	4		-		820,995
			43,105		880,255
Current assets
Debtors	5	1,539,059		1,488,400
Cash at bank and on hand		1,287,283		1,006,106
		2,826,342		2,494,506
Creditors amounts falling due within one year	6	(425,042)		(823,994)
Net current assets (liabilities)			2,401,300		1,670,512
Total assets less current liabilities			2,444,405		2,550,767
Provisions for liabilities	7		(10,776)		(14,760)
Net assets			2,433,629		2,536,007
Capital and reserves
Called up share capital			102		102
Profit and loss account			2,433,527		2,535,905
Shareholders' funds			2,433,629		2,536,007

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 Directors acknowledge 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 Board of Directors on 1 September 2026, and are signed on its behalf by:

BRAND, Alistair Scott
Director
Registered Company No. SC420044

STALLAN BRAND ARCHITECTURE + DESIGN LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

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.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

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.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.

Operating leases

Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease.

Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

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

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	25	2
Office Equipment	-	4

	Investments
	Investments in an investment bond are recognised initially at cost less transaction costs. Subsequently, they are measured at fair value, being the price quoted by the investment manager at the balance sheet date. Changes in fair value are included in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	34		35

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	45,295	218,926	264,221
Additions	7,629	3,123	10,752
Disposals	(1,500)	-	(1,500)
At 31 March 26	51,424	222,049	273,473
Depreciation and impairment
At 01 April 25	39,221	165,740	204,961
Charge for year	5,136	21,771	26,907
On disposals	(1,500)	-	(1,500)
At 31 March 26	42,857	187,511	230,368
Net book value
At 31 March 26	8,567	34,538	43,105
At 31 March 25	6,074	53,186	59,260

4.	Fixed asset investments
	The historical cost of the investments when sold was £695,000 (PYR £695,000).

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 25	820,995	820,995
Disposals	(820,995)	(820,995)
Net book value
At 31 March 26	-	-
At 31 March 25	820,995	820,995

	Notes
	¹Other investments other than loans

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	592,647	741,287
Other debtors	946,412	747,113
Total	1,539,059	1,488,400

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	31,699	34,896
Taxation and social security	368,398	727,614
Other creditors	24,945	61,484
Total	425,042	823,994

7.	Provisions for liabilities

	2026	2025
	£	£
Other provisions	10,776	14,760
Total	10,776	14,760

8.	Operating lease commitments
	At 31 March 2026 the company had future minimum lease payments under non-cancellable operating leases of £118,143 (PYR - £162,347).

9.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
BRAND, Alistair Scott	24,133	0	1,756	22,377
STALLAN, Paul	1,023	756	144	1,635
	25,156	756	1,900	24,012


	The amounts due are interest free and have no fixed terms of repayment.

10.	Related party transactions
	At the balance sheet date, £508,500 (2024: £452,500) was due from a company in which the directors are directors and shareholders. The amount due was interest free and there a no fixed terms of repayment.