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Company Registration No. SC419279 (Scotland)
EJS SERVICES (SCOTLAND) LIMITED
Financial Statements
for the Period from 01 September 2022 to 31 August 2023

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2023

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2023

Notes to the Accounts

1. Statutory Information
EJS SERVICES (SCOTLAND) LIMITED is a private company, limited by shares, registered in Scotland, registration number SC419279.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is recognised at the point at which goods & services are delivered, and exclude value added tax and trade discounts.

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2023

Notes to the Accounts

Current Tax
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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Tangible Fixed Asset Policy
Depreciation is provided on a straight line basis in order to write off each asset over its estimated useful life.

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2023

Notes to the Accounts

Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2023

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2023 27
2022 22
4. Principal Activity
Domestic and commercial drainage repair and maintenance service.

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2023

Notes to the Accounts

5. Fixed Assets
Land and buildings Plant and Machinery Motor Vehicles Total
Cost or valuation £ £ £ £
At 01/09/2022 30,087 181,522 400,502 612,111
Additions - 22,998 203,174 226,172
Disposals - - (75,172) (75,172)
At 31/08/2023 30,087 204,520 528,504 763,111
Depreciation
At 01/09/2022 8,023 125,724 159,950 293,697
Charge for the year 6,017 35,166 92,611 133,794
Disposals - - (75,172) (75,172)
At 31/08/2023 14,040 160,890 177,389 352,319
Net Book Value
At 31/08/2023 16,047 43,630 351,115 410,792
At 31/08/2022 22,064 55,798 240,552 318,414

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2023

Notes to the Accounts

6. Debtors
2023 2022
£ £
Trade debtors 123,612 131,414
Other debtors 13,411 9,407
Prepayment and accrued income 293,966 369,549
430,989 510,370
Debtors Notes
The debtors are all debts owed to the business at the date of the financial statements.Debtors include Trade Debtors, money being owed by customers. Other debtors, prepayments and accrued income.
7. Creditors: amount falling due within one year
2023 2022
£ £
Trade Creditors 24,792 177,038
Corporation Tax 1,468 12,315
Other tax and social security 86,207 34,023
Finance Leases 116,398 94,290
Other Creditors 26,285 4,590
Accruals and deferred income 48,000 68,000
303,150 390,256
Creditors Due within one year
Creditors due within one year relate to outstanding credit card monies owed, vehicle lease liabilities and advances made in respect of customer payments.

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2023

Notes to the Accounts

8. Creditors: amount falling due after one year
2023 2022
£ £
Bank Loans and overdrafts 33,619 43,254
Finance Leases 200,069 177,133
233,688 220,387
Provision for liabilities 78,049 24,104
Creditors Due after one year
Creditors due after one year are in respect of an outstanding bank loan and long term vehicle lease agreements.