2021-05-012022-04-302022-04-30falseSC064925IAN R JARVIS (BUILDERS) 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IAN R JARVIS (BUILDERS) LIMITED

Registered Number
SC064925
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2022

IAN R JARVIS (BUILDERS) LIMITED
Company Information
for the year from 1 May 2021 to 30 April 2022

Directors

Ian Robertson Jarvis

Registered Address

16 Novar Crescent
Kirkcaldy
KY1 1PT

Registered Number

SC064925 (Scotland)
IAN R JARVIS (BUILDERS) LIMITED
Balance Sheet as at
30 April 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Intangible assets52,0932,093
Tangible assets61,4111,775
3,5043,868
Current assets
Stocks201,213200,534
Debtors71,4951,531
Cash at bank and on hand3,123184
205,831202,249
Creditors amounts falling due within one year8(1,503)(1,245)
Net current assets (liabilities)204,328201,004
Total assets less current liabilities207,832204,872
Creditors amounts falling due after one year9(335,240)(326,971)
Provisions for liabilities(268)(337)
Net assets(127,676)(122,436)
Capital and reserves
Called up share capital500500
Profit and loss account(128,176)(122,936)
Shareholders' funds(127,676)(122,436)
The financial statements were approved and authorised for issue by the Director on 20 July 2022, and are signed on its behalf by:
Ian Robertson Jarvis
Director
Registered Company No. SC064925
IAN R JARVIS (BUILDERS) LIMITED
Notes to the Financial Statements
for the year ended 30 April 2022

1.Statutory information
Ian R Jarvis (Builders) Limited 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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Property, plant and equipment policy
Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Reducing balance (%)
Plant and machinery20
Vehicles25
Intangible assets policy
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. The intangible fixed asset comprises of a personalised car number plate which are recorded at cost. The director considers this number plate to have an indefinite useful life. As such no amortisation is charged but the carrying value is subject to an annual impairment review in accordance with the requirements of FRS11.
Stocks policy
Work in progress is valued at the lower of cost and net realisable value. Stocks are valued at lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost comprises all direct expenditure incurred in bringing stock to its current condition and location.
Deferred tax policy
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.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will not withdraw their loan account to the detriment of other creditors.
4.Employee information

20222021
Average number of employees during the year11
5.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 212,0932,093
At 30 April 222,0932,093
Net book value
At 30 April 222,0932,093
At 30 April 212,0932,093
6.Property, plant and equipment

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 May 2115,5588,54424,102
At 30 April 2215,5588,54424,102
Depreciation and impairment
At 01 May 2113,9788,34922,327
Charge for year31549364
At 30 April 2214,2938,39822,691
Net book value
At 30 April 221,2651461,411
At 30 April 211,5801951,775
7.Debtors

2022

2021

££
Other debtors3125
Prepayments and accrued income1,4641,506
Total1,4951,531
8.Creditors within one year

2022

2021

££
Trade creditors / trade payables98-
Accrued liabilities and deferred income1,4051,245
Total1,5031,245
9.Creditors after one year

2022

2021

££
Other creditors335,240326,971
Total335,240326,971