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REGISTERED NUMBER: SC327526 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2023

FOR

IAN PIRIE JOINERY SERVICES LTD

IAN PIRIE JOINERY SERVICES LTD (REGISTERED NUMBER: SC327526)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

IAN PIRIE JOINERY SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2023







DIRECTOR: Ian Pirie





SECRETARY: Mrs Kay Pirie





REGISTERED OFFICE: 13 Auchmore Road
Ellon
Aberdeenshire
AB41 9QG





REGISTERED NUMBER: SC327526 (Scotland)





ACCOUNTANTS: Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN

IAN PIRIE JOINERY SERVICES LTD (REGISTERED NUMBER: SC327526)

BALANCE SHEET
31ST JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 2,419

CURRENT ASSETS
Stocks - 400
Debtors 5 1,936 15,232
Cash at bank - 8,909
1,936 24,541
CREDITORS
Amounts falling due within one year 6 1,934 8,499
NET CURRENT ASSETS 2 16,042
TOTAL ASSETS LESS CURRENT
LIABILITIES

2

18,461

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings - 18,459
SHAREHOLDERS' FUNDS 2 18,461

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th November 2023 and were signed by:





Ian Pirie - Director


IAN PIRIE JOINERY SERVICES LTD (REGISTERED NUMBER: SC327526)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2023

1. STATUTORY INFORMATION

Ian Pirie Joinery Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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 - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 1 ).

IAN PIRIE JOINERY SERVICES LTD (REGISTERED NUMBER: SC327526)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st August 2022 21,991 700 22,691
Disposals (21,991 ) (700 ) (22,691 )
At 31st July 2023 - - -
DEPRECIATION
At 1st August 2022 19,623 649 20,272
Charge for year 592 13 605
Eliminated on disposal (20,215 ) (662 ) (20,877 )
At 31st July 2023 - - -
NET BOOK VALUE
At 31st July 2023 - - -
At 31st July 2022 2,368 51 2,419

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 15,232
Director's current account 1,936 -
1,936 15,232

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax 961 7,008
Director's current account - 39
Accrued expenses 973 1,452
1,934 8,499

The loan from the director is interest free with no fixed terms of repayment.

7. ULTIMATE CONTROLLING PARTY

Ian Pirie, director, is the ultimate controlling party.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
IAN PIRIE JOINERY SERVICES LTD (REGISTERED NUMBER: SC327526)

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ian Pirie Joinery Services Ltd for the year ended 31st July 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Ian Pirie Joinery Services Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ian Pirie Joinery Services Ltd and state those matters that we have agreed to state to the director of Ian Pirie Joinery Services Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Ian Pirie Joinery Services Ltd 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 Ian Pirie Joinery Services Ltd. You consider that Ian Pirie Joinery Services Ltd 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 Ian Pirie Joinery Services Ltd. 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.






Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN


8th November 2023