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COMPANY REGISTRATION NUMBER: SC403376
K J M BUILDERS LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 July 2023
K J M BUILDERS LIMITED
FINANCIAL STATEMENTS
YEAR ENDED 31 JULY 2023
Contents
Page
Officers and professional advisers
1
Chartered accountants report to the director on the preparation of the unaudited statutory financial statements
2
Statement of financial position and the notes to the financial statements
3
K J M BUILDERS LIMITED
OFFICERS AND PROFESSIONAL ADVISERS
Director
Mr K J Moggach
Registered office
26-30 Marine Place
Buckie
Moray
AB56 1UT
Accountants
Ritsons
Chartered Accountants
26-30 Marine Place
Buckie
Moray
AB56 1UT
K J M BUILDERS LIMITED
CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF K J M BUILDERS LIMITED
YEAR ENDED 31 JULY 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of K J M Builders Limited for the year ended 31 July 2023, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of K J M Builders Limited. Our work has been undertaken solely to prepare for your approval the financial statements of K J M Builders Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than K J M Builders Limited and its director for our work or for this report.
It is your duty to ensure that K J M Builders Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of K J M Builders Limited. You consider that K J M Builders Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of K J M Builders Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ritsons Chartered Accountants
26-30 Marine Place Buckie Moray AB56 1UT
27 October 2023
K J M BUILDERS LIMITED
STATEMENT OF FINANCIAL POSITION
31 July 2023
2023
2022
£
£
Fixed assets
14,082
15,703
--------
--------
Current assets
103,547
67,778
Prepayments and accrued income
463
367
---------
--------
104,010
68,145
Creditors: amounts falling due within one year
7,023
175
---------
--------
NET CURRENT ASSETS
96,987
67,970
---------
--------
TOTAL ASSETS LESS CURRENT LIABILITIES
111,069
83,673
Accruals and deferred income
707
707
---------
--------
110,362
82,966
---------
--------
Capital and reserves
110,362
82,966
---------
--------
Notes to the financial statements
1. Director's advances, credits and guarantees
As at 31 July 2023 the director owed the company £32,320 (2022: £35,060) by way of a directors loan account. The company paid dividends of £2,000 (2022: £2,000) to the director during the year.
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 27 October 2023 , and are signed on behalf of the board by:
Mr K J Moggach
Director
Company registration number: SC403376
The company is a private company limited by shares, registered in Scotland.