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REGISTERED NUMBER: SC267090 (Scotland)














Unaudited Financial Statements

for the Year Ended 31 July 2023

for

TRJ Contract Builder Ltd

TRJ Contract Builder Ltd (Registered number: SC267090)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TRJ Contract Builder Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: T Roy





REGISTERED OFFICE: Office 28
Airdrie Business Centre
1 Chapel Lane
Airdrie
Lanarkshire
ML6 6GX





REGISTERED NUMBER: SC267090 (Scotland)





ACCOUNTANTS: Gordon Ferguson & Co Ltd
76 Hamilton Road
Motherwell
Lanarkshire
ML1 3BY

TRJ Contract Builder Ltd (Registered number: SC267090)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 54,968 63,539

CURRENT ASSETS
Stocks 1,118,416 1,083,836
Debtors 5 134,302 184,624
Cash at bank 7,226 8,311
1,259,944 1,276,771
CREDITORS
Amounts falling due within one year 6 625,226 675,705
NET CURRENT ASSETS 634,718 601,066
TOTAL ASSETS LESS CURRENT
LIABILITIES

689,686

664,605

CREDITORS
Amounts falling due after more than one year 7 400,363 417,263
NET ASSETS 289,323 247,342

CAPITAL AND RESERVES
Called up share capital 110 110
Retained earnings 289,213 247,232
289,323 247,342

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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 30 October 2023 and were signed by:





T Roy - Director


TRJ Contract Builder Ltd (Registered number: SC267090)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

TRJ Contract Builder 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 7 ) .

TRJ Contract Builder Ltd (Registered number: SC267090)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 131,660
Additions 7,948
At 31 July 2023 139,608
DEPRECIATION
At 1 August 2022 68,121
Charge for year 16,519
At 31 July 2023 84,640
NET BOOK VALUE
At 31 July 2023 54,968
At 31 July 2022 63,539

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 68,939 147,053
Other debtors 65,363 37,571
134,302 184,624

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 68,439 68,439
Hire purchase contracts 4,400 4,400
Trade creditors 59,607 109,379
Taxation and social security 61,988 22,607
Other creditors 430,792 470,880
625,226 675,705

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans 388,263 400,763
Hire purchase contracts 12,100 16,500
400,363 417,263