1 January 2025 false No description of principal activity Taxfiler 2024.6 NI657532business:PrivateLimitedCompanyLtd2025-01-012025-12-31 NI6575322024-12-31 NI6575322025-01-012025-12-31 NI657532business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 NI657532business:FilletedAccounts2025-01-012025-12-31 NI6575322025-12-31 NI657532business:Director12025-01-012025-12-31 NI657532business:RegisteredOffice2025-01-012025-12-31 NI6575322024-12-31 NI657532core:WithinOneYear2025-12-31 NI657532core:WithinOneYear2024-12-31 NI657532core:AfterOneYear2025-12-31 NI657532core:AfterOneYear2024-12-31 NI657532core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 NI657532core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 NI657532core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 NI657532core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 NI657532core:PreviouslyStatedAmount2025-12-31 NI657532core:PreviouslyStatedAmount2024-12-31 NI657532business:SmallEntities2025-01-012025-12-31 NI657532countries:NorthernIreland2025-01-012025-12-31 NI657532core:FurnitureFittings2025-01-012025-12-31 NI657532core:ComputerEquipment2025-01-012025-12-31 NI657532core:FurnitureFittings2024-12-31 NI657532core:FurnitureFittings2025-12-31 NI6575322024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. NI657532 (Northern Ireland)
Caithness Architects Ltd Unaudited accounts for the year ended 31 December 2025
Caithness Architects Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Caithness Architects Ltd Company Information for the year ended 31 December 2025
Director
Rory Caithness
Company Number
NI657532 (Northern Ireland)
Registered Office
50 University Street Belfast BT7 1HB United Kingdom
Accountants
Infotax Ltd Unit 7 Coleraine Business Park Loughanhill Industrial Estate Coleraine BT52 2NR
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Caithness Architects Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
8,238 
12,738 
Current assets
Inventories
- 
39,536 
Debtors
5
- 
10,936 
Cash at bank and in hand
34,178 
1,291 
34,178 
51,763 
Creditors: amounts falling due within one year
6
(3,544)
(18,275)
Net current assets
30,634 
33,488 
Total assets less current liabilities
38,872 
46,226 
Creditors: amounts falling due after more than one year
7
(5,726)
(17,220)
Net assets
33,146 
29,006 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
33,145 
29,005 
Shareholders' funds
33,146 
29,006 
For the year ending 31 December 2025 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.
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 15 September 2026 and were signed on its behalf by
Rory Caithness Director Company Registration No. NI657532
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Caithness Architects Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Caithness Architects Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI657532. The registered office is 50 University Street, Belfast, BT7 1HB, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Fixtures & fittings
s/l 5 years
Computer equipment
s/l 3 years
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2025
21,379 
At 31 December 2025
21,379 
Depreciation
At 1 January 2025
8,641 
Charge for the year
4,500 
At 31 December 2025
13,141 
Net book value
At 31 December 2025
8,238 
At 31 December 2024
12,738 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
10,936 
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Caithness Architects Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
722 
- 
Taxes and social security
2,027 
17,025 
Accruals
795 
1,250 
3,544 
18,275 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
5,726 
17,220 
8
Average number of employees
During the year the average number of employees was 1 (2024: 2).
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