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Company Registration No. SC624709 (Scotland)
Ewan Rhind Joinery Ltd Unaudited accounts for the year ended 31 March 2023
Ewan Rhind Joinery Ltd Unaudited accounts Contents
Page
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Ewan Rhind Joinery Ltd Company Information for the year ended 31 March 2023
Director
Ewan Rhind
Company Number
SC624709 (Scotland)
Registered Office
LARCH HOUSE KINTESSACK FORRES IV36 2TG SCOTLAND
Accountants
Helen Crowley Tax Services Easter Manbeen Farmhouse Elgin Moray IV30 8TN
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Ewan Rhind Joinery Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,949 
11,978 
Current assets
Inventories
300 
300 
Debtors
10,394 
15,376 
Cash at bank and in hand
11,534 
6,630 
22,228 
22,306 
Creditors: amounts falling due within one year
(46,931)
(23,695)
Net current liabilities
(24,703)
(1,389)
Total assets less current liabilities
(11,754)
10,589 
Creditors: amounts falling due after more than one year
- 
(4,521)
Net (liabilities)/assets
(11,754)
6,068 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(11,755)
6,067 
Shareholders' funds
(11,754)
6,068 
For the year ending 31 March 2023 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 31 March 2023 and were signed on its behalf by
Ewan Rhind Director Company Registration No. SC624709
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Ewan Rhind Joinery Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Ewan Rhind Joinery Ltd is a private company, limited by shares, registered in Scotland, registration number SC624709. The registered office is LARCH HOUSE, KINTESSACK, FORRES, IV36 2TG, 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.
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 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:
Plant & machinery
25% on Reducing balance basis
Motor vehicles
25% on Reducing balance basis
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Ewan Rhind Joinery Ltd Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
11,269 
12,698 
23,967 
Additions
5,319 
- 
5,319 
At 31 March 2023
16,588 
12,698 
29,286 
Depreciation
At 1 April 2022
4,647 
7,342 
11,989 
Charge for the year
3,009 
1,339 
4,348 
At 31 March 2023
7,656 
8,681 
16,337 
Net book value
At 31 March 2023
8,932 
4,017 
12,949 
At 31 March 2022
6,622 
5,356 
11,978 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
165 
- 
Trade debtors
2,706 
1,168 
Accrued income and prepayments
7,260 
9,268 
Other debtors
263 
4,940 
10,394 
15,376 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
2,567 
358 
Obligations under finance leases and hire purchase contracts
1,561 
- 
Trade creditors
19,705 
5,196 
Taxes and social security
3,774 
4,505 
Accruals
19,324 
13,636 
46,931 
23,695 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
4,521 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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Ewan Rhind Joinery Ltd Notes to the Accounts for the year ended 31 March 2023
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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