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Registered number: SC060109
P.J.Griffin & Sons Limited
Financial Statements
For The Year Ended 31 October 2022
Stewart Accounting Services Limited
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—9
Page 1
Balance Sheet
Registered number: SC060109
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 198,271 204,558
198,271 204,558
CURRENT ASSETS
Stocks 4 38,112 13,664
Debtors 5 68,571 102,603
Cash at bank and in hand 19,210 79,569
125,893 195,836
Creditors: Amounts Falling Due Within One Year 6 (255,113 ) (307,277 )
NET CURRENT ASSETS (LIABILITIES) (129,220 ) (111,441 )
TOTAL ASSETS LESS CURRENT LIABILITIES 69,051 93,117
Creditors: Amounts Falling Due After More Than One Year 7 (50,282 ) (58,120 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,869 ) (16,256 )
NET ASSETS 2,900 18,741
CAPITAL AND RESERVES
Called up share capital 10 14,329 14,329
Revaluation reserve 12 94,160 97,628
Profit and Loss Account (105,589 ) (93,216 )
SHAREHOLDERS' FUNDS 2,900 18,741
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For the year ending 31 October 2022 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Griffin
Director
9th November 2023
The notes on pages 3 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2.5% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% straight line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 16 (2021: 15)
16 15
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3. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2021 170,000 239,410 171,247 8,061
Additions - 20,010 - -
As at 31 October 2022 170,000 259,420 171,247 8,061
Depreciation
As at 1 November 2021 51,000 180,301 145,309 7,550
Provided during the period 4,250 15,792 6,485 102
As at 31 October 2022 55,250 196,093 151,794 7,652
Net Book Value
As at 31 October 2022 114,750 63,327 19,453 409
As at 1 November 2021 119,000 59,109 25,938 511
Computer Equipment Total
£ £
Cost
As at 1 November 2021 4,184 592,902
Additions 498 20,508
As at 31 October 2022 4,682 613,410
Depreciation
As at 1 November 2021 4,184 388,344
Provided during the period 166 26,795
As at 31 October 2022 4,350 415,139
Net Book Value
As at 31 October 2022 332 198,271
As at 1 November 2021 - 204,558
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Included above are assets held under finance leases with a net book value as follows:
2022 2021
£ £
Plant & Machinery 56,010 53,414
Motor Vehicles 16,496 21,995
72,506 75,409
The analysis of the cost or valuation of the above assets is as follows:
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
As at 31 October 2022
At cost 170,000 259,420 171,247 8,061
170,000 259,420 171,247 8,061
As at 1 November 2021
At cost 170,000 239,410 171,247 8,061
170,000 239,410 171,247 8,061
Computer Equipment Total
£ £
As at 31 October 2022
At cost 4,682 613,410
4,682 613,410
As at 1 November 2021
At cost 4,184 592,902
4,184 592,902
Freehold land and buildings were valued on an open market basis on 3rd November 2009 by Hardie Property
Consultants.
If freehold land and buildings had not been revalued they would have been included at a cost of £31,265 (2021:
£31,265) with aggregate depreciation of £28,781 (2021: £27,999).
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4. Stocks
2022 2021
£ £
Stock - materials and work in progress 2,000 2,000
Stock - work in progress 36,112 11,664
38,112 13,664
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 17,710 61,010
Corporation tax recoverable assets 5,897 8,427
VAT 11,858 -
Directors' loan accounts 33,106 33,166
68,571 102,603
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 17,508 16,099
Trade creditors 97,004 113,493
Bank loans and overdrafts 95,623 133,711
Corporation tax (2,734 ) (203 )
Other taxes and social security 7,209 6,693
VAT - 24,539
Other loans 32,945 12,945
Directors' loan accounts 7,558 -
255,113 307,277
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 24,449 22,388
Bounce back loan 25,833 35,732
50,282 58,120
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8. Secured Creditors
The bank overdraft is secured by a floating charge over the company's assets and standard securities over the
comapny's properties.
Hire purchase creditors are secured over the assets which they relate.
Of the creditors falling due within and after more than one year the following amounts are secured.
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 41,957 38,487
Bank loans and overdrafts 95,623 133,711
9. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Within one year 17,508 16,099
Between one and five years 24,449 22,388
41,957 38,487
41,957 38,487
10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 14,329 14,329
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2021 Amounts advanced Amounts repaid Amounts written off As at 31 October 2022
£ £ £ £ £
Mr John Griffin 709 - (8,268 ) - (7,559 )
Mr Patrick Griffin 16,168 323 - - 16,491
Mr Kevin Griffin 16,289 326 - - 16,615
The above loan is unsecured, interest free and repayable on demand.
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12. Reserves
Revaluation Reserve
£
As at 1 November 2021 97,628
Transfer to profit and loss (3,468 )
As at 31 October 2022 94,160
13. Related Party Transactions
Siobhan Griffin
Family member
£2,876 (2021: £2,876) due to the related party at the balance sheet date
Grainne Griffin
Family member
£10,068 (2021: £10,068) due to the related party at the balance sheet date
14. General Information
P.J.Griffin & Sons Limited is a private company, limited by shares, incorporated in Scotland, registered number SC060109 . The registered office is 10 East Murrayfield, Bannockburn, Stirling, Stirlingshire, FK7 8HS.
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