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REGISTERED NUMBER: SC695197 (Scotland)















Unaudited Financial Statements for the Year Ended 30th April 2023

for

R C Joinery Inverness Ltd

R C Joinery Inverness Ltd (Registered number: SC695197)

Contents of the Financial Statements
for the year ended 30th April 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


R C Joinery Inverness Ltd

Company Information
for the year ended 30th April 2023







Director: R A Campbell





Secretary: K L Campbell





Registered office: 4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT





Registered number: SC695197 (Scotland)





Accountants: Frame Kennedy
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
R C Joinery Inverness Ltd


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 R C Joinery Inverness Ltd for the year ended 30th April 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

Our work has been undertaken in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance.






Frame Kennedy
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT


14th February 2024

R C Joinery Inverness Ltd (Registered number: SC695197)

Balance Sheet
30th April 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 1,949 959

Current assets
Debtors 5 343 200
Cash at bank 17,544 14,799
17,887 14,999
Creditors
Amounts falling due within one year 6 15,798 12,554
Net current assets 2,089 2,445
Total assets less current liabilities 4,038 3,404

Capital and reserves
Called up share capital 100 100
Retained earnings 3,938 3,304
4,038 3,404

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

R C Joinery Inverness Ltd (Registered number: SC695197)

Balance Sheet - continued
30th April 2023


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 14th February 2024 and were signed by:





R A Campbell - Director


R C Joinery Inverness Ltd (Registered number: SC695197)

Notes to the Financial Statements
for the year ended 30th April 2023


1. Statutory information

R C Joinery Inverness 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.

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 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Fair value
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

3. Employees and directors

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

R C Joinery Inverness Ltd (Registered number: SC695197)

Notes to the Financial Statements - continued
for the year ended 30th April 2023


4. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1st May 2022 1,278
Additions 1,748
At 30th April 2023 3,026
Depreciation
At 1st May 2022 319
Charge for year 758
At 30th April 2023 1,077
Net book value
At 30th April 2023 1,949
At 30th April 2022 959

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 143 -
Other debtors 200 200
343 200

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 2,991 1,519
Taxation and social security 1,503 1,875
Other creditors 11,304 9,160
15,798 12,554