REGISTERED NUMBER: SC275376 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Ark Architecture + Design Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T Walker

REGISTERED OFFICE:

14 Royal Terrace

Glasgow

G3 7NY

REGISTERED NUMBER:

SC275376 (Scotland)

ACCOUNTANTS:

Greg Hannah Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

7,064

8,514

7,064

8,514

CURRENT ASSETS

Stocks

125,275

223,285

Debtors

7

40,474

69,752

Cash at bank

160,277

129,412

326,026

422,449

CREDITORS

Amounts falling due within one year

8

85,721

112,548

NET CURRENT ASSETS

240,305

309,901

TOTAL ASSETS LESS CURRENT LIABILITIES

247,369

318,415

PROVISIONS FOR LIABILITIES

1,766

2,129

NET ASSETS

245,603

316,286

CAPITAL AND RESERVES

Called up share capital

50

50

Capital redemption reserve

50

50

Retained earnings

245,503

316,186

245,603

316,286

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

Mr T Walker - Director

1.	STATUTORY INFORMATION

Ark Architecture + Design 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.	STATEMENT OF COMPLIANCE

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. There were no significant departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 and represents amounts receivable for architectural services rendered, stated net of discounts and of Value Added Tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1999, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

6% on cost

Plant and machinery etc

-

33% on reducing balance and 20% on reducing balance

Work in progress

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

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 7 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

100,000

AMORTISATION

At 1 December 2024

and 30 November 2025

100,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

6,253

29,826

36,079

Additions

-

2,733

2,733

Disposals

-

(17,294

)

(17,294

)

At 30 November 2025

6,253

15,265

21,518

DEPRECIATION

At 1 December 2024

6,253

21,312

27,565

Charge for year

-

2,222

2,222

Eliminated on disposal

-

(15,333

)

(15,333

)

At 30 November 2025

6,253

8,201

14,454

NET BOOK VALUE

At 30 November 2025

-

7,064

7,064

At 30 November 2024

-

8,514

8,514

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

36,444

63,050

Other debtors

4,030

6,702

40,474

69,752

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,247

1,506

Taxation and social security

51,743

61,530

Other creditors

31,731

49,512

85,721

112,548

9.	RELATED PARTY DISCLOSURES

At the 30th November 2025, the company owed Mr T Walker (Director) £2,676 (2024: £130). No fixed repayment terms apply or interest applied to amounts due repaid to the director.