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2021-08-31 SC383821 dpl-frs:Item4 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 SC383821 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 SC383821 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 SC383821 dpl-frs:Item5 2021-09-01 2022-08-31 SC383821 dpl-frs:Item5 2021-08-31 SC383821 dpl-frs:Item5 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 SC383821 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 SC383821 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 SC383821 dpl-frs:Item6 2021-09-01 2022-08-31 SC383821 dpl-frs:Item6 2021-08-31 SC383821 dpl-frs:Item6 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 SC383821 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 SC383821 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 SC383821 dpl-frs:Item7 2021-09-01 2022-08-31 SC383821 dpl-frs:Item7 2021-08-31 SC383821 dpl-frs:Item7 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 SC383821 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 SC383821 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 SC383821 dpl-frs:Item8 2021-09-01 2022-08-31 SC383821 dpl-frs:Item8 2021-08-31 SC383821 dpl-frs:Item8 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 SC383821 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 SC383821 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 SC383821 dpl-frs:Item9 2021-09-01 2022-08-31 SC383821 dpl-frs:Item9 2021-08-31 SC383821 dpl-frs:Item9 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 SC383821 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 SC383821 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 SC383821 dpl-frs:Item10 2021-09-01 2022-08-31 SC383821 dpl-frs:Item10 2021-08-31 SC383821 dpl-frs:Item10 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 SC383821 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 SC383821 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 SC383821 dpl-frs:Item11 2021-09-01 2022-08-31 SC383821 dpl-frs:Item11 2021-08-31 SC383821 dpl-frs:Item11 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 SC383821 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 SC383821 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 SC383821 dpl-frs:Item12 2021-09-01 2022-08-31 SC383821 dpl-frs:Item12 2021-08-31 SC383821 dpl-frs:Item12 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 SC383821 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 SC383821 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 SC383821 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 SC383821 1 2021-09-01 2022-08-31 SC383821 frs-countries:Scotland 2021-09-01 2022-08-31
ECG Joinery Limited
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of ECG Joinery Limited For The Year Ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ECG Joinery Limited For The Year Ended 31 August 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of ECG Joinery Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of ECG Joinery Limited and state those matters that we have agreed to state to the directors of ECG Joinery Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ECG Joinery Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that ECG Joinery Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of ECG Joinery Limited . You consider that ECG Joinery Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of ECG Joinery Limited . 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 financial statements.
Signed
8 February 2024
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Statement of Financial Position
Registered number: SC383821
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 57,268 63,419
57,268 63,419
CURRENT ASSETS
Stocks 42,000 52,807
Debtors 50,524 60,460
Cash at bank and in hand 66,345 32,065
158,869 145,332
Creditors: Amounts Falling Due Within One Year (137,843 ) (129,634 )
NET CURRENT ASSETS (LIABILITIES) 21,026 15,698
TOTAL ASSETS LESS CURRENT LIABILITIES 78,294 79,117
Creditors: Amounts Falling Due After More Than One Year (22,500 ) (37,333 )
NET ASSETS 55,794 41,784
CAPITAL AND RESERVES
Called up share capital 5 926 926
Income Statement 54,868 40,858
SHAREHOLDERS' FUNDS 55,794 41,784
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For the year ending 31 August 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 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 Income Statement.
On behalf of the board
Mrs Lorraine Graham
Director
8 February 2024
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
ECG Joinery Limited is a private company, limited by shares, incorporated in Scotland, registered number SC383821 . The registered office is Unit 5a Carron Place, Edinburgh, EH6 7RE.
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.
2.3. 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:
Plant & machinery 20% Reducing balance
Motor vehicles 20% Reducing balance
2.4. 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 income statement 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 income statement as incurred.
2.5. 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.
2.6. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years 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.

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2.7. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 11)
10 11
4. Tangible assets
Plant & machinery Motor vehicles Total
£ £ £
Cost
As at 1 September 2022 62,008 66,370 128,378
Additions 1,333 - 1,333
As at 31 August 2023 63,341 66,370 129,711
Depreciation
As at 1 September 2022 42,208 22,751 64,959
Provided during the period 4,227 3,257 7,484
As at 31 August 2023 46,435 26,008 72,443
Net Book Value
As at 31 August 2023 16,906 40,362 57,268
As at 1 September 2022 19,800 43,619 63,419
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 926 926
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