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Registered number: SC252636

RJA Electrical (Stonehaven) Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2023

Prepared By:
Cass N Co Ltd
Accountants
18 Mallpark Road
Montrose
Angus
DD10 8NS

RJA Electrical (Stonehaven) Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2023
DIRECTORS
Russell J Anderson
REGISTERED OFFICE
8A Bernham Court
Stonehaven
Aberdeenshire
AB39 2WN
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC252636
ACCOUNTANTS
Cass N Co Ltd
Accountants
18 Mallpark Road
Montrose
Angus
DD10 8NS

RJA Electrical (Stonehaven) Ltd

ACCOUNTS
FOR THEYEARENDED31/03/2023
CONTENTS
Page
Directors' Report-
Strategic Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

RJA Electrical (Stonehaven) Ltd

BALANCE SHEET AT 31/03/2023
20232022
Notes££
FIXED ASSETS
Tangible assets28,12810,808
CURRENT ASSETS
Stock2,0002,000
Debtors438,10530,157
Cash at bank and in hand34,10848,429
74,21380,586
CREDITORS: Amounts falling due within one year521,10619,290
NET CURRENT ASSETS53,10761,296
TOTAL ASSETS LESS CURRENT LIABILITIES61,23572,104
CAPITAL AND RESERVES
Called up share capital722
Profit and loss account61,23372,102
SHAREHOLDERS' FUNDS61,23572,104
For the year ending 31/03/2023 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14/07/2023 and signed on their behalf by
.............................
Russell J Anderson
Director

RJA Electrical (Stonehaven) Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 15%
Equipmentreducing balance 15%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

RJA Electrical (Stonehaven) Ltd

2. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsEquipmentTotal
££££
Cost
At 01/04/202260,7764441,39162,611
At 31/03/202360,7764441,39162,611
Depreciation
At 01/04/202250,1793981,22551,802
For the year2,6497252,681
At 31/03/202352,8284051,25054,483
Net Book Amounts
At 31/03/20237,948391418,128
At 31/03/202210,5974616610,809
3. STOCK 20232022
££
Stock comprises:
Stock2,0002,000
2,0002,000
4. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors35,83328,334
PAYE control-1,822
Other debtors - CIS2,271-
Directors current account11
38,10530,157
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax9,0345,890
VAT4,1926,601
Trade creditors6,9005,834
Accruals980965
21,10619,290

RJA Electrical (Stonehaven) Ltd

6. EMPLOYEES
20232022
No.No.
Average number of employees11
7. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
1 Class B shares of £1 each11
22
New shares issued during period:
1 Class B shares of £1 each11