1 June 2021 false No description of principal activity Taxfiler 2022.8.3 SC534638business:PrivateLimitedCompanyLtd2021-06-012022-05-31 SC5346382021-05-31 SC5346382021-06-012022-05-31 SC534638business:AuditExemptWithAccountantsReport2021-06-012022-05-31 SC534638business:FullAccounts2021-06-012022-05-31 SC5346382022-05-31 SC534638business:Director12021-06-012022-05-31 SC534638business:RegisteredOffice2021-06-012022-05-31 SC534638core:WithinOneYear2022-05-31 SC534638core:AfterOneYear2022-05-31 SC534638core:SharePremium2022-05-31 SC534638core:RetainedEarningsAccumulatedLosses2022-05-31 SC534638business:SmallEntities2021-06-012022-05-31 SC534638countries:Scotland2021-06-012022-05-31 SC534638core:PlantMachinery2021-05-31 SC534638core:MotorVehicles2021-05-31 SC534638core:FurnitureFittings2021-05-31 SC534638core:ComputerEquipment2021-05-31 SC534638core:PlantMachinery2021-06-012022-05-31 SC534638core:MotorVehicles2021-06-012022-05-31 SC534638core:FurnitureFittings2021-06-012022-05-31 SC534638core:ComputerEquipment2021-06-012022-05-31 SC534638core:PlantMachinery2022-05-31 SC534638core:MotorVehicles2022-05-31 SC534638core:FurnitureFittings2022-05-31 SC534638core:ComputerEquipment2022-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC534638 (Scotland)
CMD JOINERY LTD. Unaudited accounts for the year ended 31 May 2022
CMD JOINERY LTD. Unaudited accounts Contents
Page
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CMD JOINERY LTD. Company Information for the year ended 31 May 2022
Director
Colin Macdonald
Company Number
SC534638 (Scotland)
Registered Office
1F2 LAVEROCKBANK AVENUE EDINBURGH EH5 3BP SCOTLAND
Accountants
Claire Rowan
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CMD JOINERY LTD. Statement of financial position as at 31 May 2022
2022 
Notes
£ 
Fixed assets
Tangible assets
51,417 
Current assets
Debtors
841 
Cash at bank and in hand
1,806 
2,647 
Creditors: amounts falling due within one year
(31,237)
Net current liabilities
(28,590)
Total assets less current liabilities
22,827 
Creditors: amounts falling due after more than one year
(19,701)
Net assets
3,126 
Capital and reserves
Share premium
1 
Profit and loss account
3,125 
Shareholders' funds
3,126 
For the year ending 31 May 2022 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 10 August 2022 and were signed on its behalf by
Colin Macdonald Director Company Registration No. SC534638
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CMD JOINERY LTD. Notes to the Accounts for the year ended 31 May 2022
1
Statutory information
CMD JOINERY LTD. is a private company, limited by shares, registered in Scotland, registration number SC534638. The registered office is 1F2 LAVEROCKBANK AVENUE, EDINBURGH, EH5 3BP, SCOTLAND.
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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At valuation 
At valuation 
At 1 June 2021
14,243 
48,000 
- 
- 
62,243 
Revaluations
- 
- 
1,100 
1,850 
2,950 
At 31 May 2022
14,243 
48,000 
1,100 
1,850 
65,193 
Depreciation
At 1 June 2021
1,414 
4,800 
- 
- 
6,214 
Charge for the year
1,282 
4,320 
110 
1,850 
7,562 
At 31 May 2022
2,696 
9,120 
110 
1,850 
13,776 
Net book value
At 31 May 2022
11,547 
38,880 
990 
- 
51,417 
5
Debtors: amounts falling due within one year
2022 
£ 
Trade debtors
841 
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CMD JOINERY LTD. Notes to the Accounts for the year ended 31 May 2022
6
Creditors: amounts falling due within one year
2022 
£ 
Taxes and social security
3,158 
Proposed dividends
13,000 
Other creditors
15,079 
31,237 
7
Creditors: amounts falling due after more than one year
2022 
£ 
Bank loans
12,501 
Obligations under finance leases and hire purchase contracts
7,200 
19,701 
8
Average number of employees
During the year the average number of employees was 1.
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