1 June 2022 false No description of principal activity Taxfiler 2023.14 SC086969business:PrivateLimitedCompanyLtd2022-06-012023-05-31 SC0869692022-05-31 SC0869692022-06-012023-05-31 SC086969business:AuditExempt-NoAccountantsReport2022-06-012023-05-31 SC086969business:FilletedAccounts2022-06-012023-05-31 SC0869692023-05-31 SC086969business:Director12022-06-012023-05-31 SC086969business:RegisteredOffice2022-06-012023-05-31 SC0869692022-05-31 SC086969core:WithinOneYear2023-05-31 SC086969core:WithinOneYear2022-05-31 SC086969core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC086969core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 SC086969core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC086969core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 SC086969core:PreviouslyStatedAmount2023-05-31 SC086969core:PreviouslyStatedAmount2022-05-31 SC086969business:SmallEntities2022-06-012023-05-31 SC086969countries:Scotland2022-06-012023-05-31 SC086969core:LandBuildings2022-06-012023-05-31 SC086969core:MotorVehicles2022-06-012023-05-31 SC086969core:FurnitureFittings2022-06-012023-05-31 SC086969core:LandBuildings2022-05-31 SC086969core:PlantMachinery2022-05-31 SC086969core:MotorVehicles2022-05-31 SC086969core:LandBuildings2023-05-31 SC086969core:PlantMachinery2023-05-31 SC086969core:MotorVehicles2023-05-31 SC086969core:PlantMachinery2022-06-012023-05-31 SC086969business:OrdinaryShareClass12022-06-012023-05-31 SC086969business:OrdinaryShareClass12021-06-012022-05-31 SC0869692021-06-012022-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC086969 (Scotland)
R. & J. SawServices Limited Unaudited accounts for the year ended 31 May 2023
R. & J. SawServices Limited Unaudited accounts Contents
Page
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R. & J. SawServices Limited Company Information for the year ended 31 May 2023
Director
M Kennedy
Company Number
SC086969 (Scotland)
Registered Office
638 DUKE STREET GLASGOW G31 1JL
Accountants
WBG Accounting Services 2 Church Street Larkhall ML9 1EU
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R. & J. SawServices Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
52,856 
53,674 
Current assets
Cash at bank and in hand
21,558 
22,498 
Creditors: amounts falling due within one year
12,062 
11,762 
Net current assets
33,620 
34,260 
Total assets less current liabilities
86,476 
87,934 
Provisions for liabilities
Deferred tax
(1,660)
(1,660)
Net assets
84,816 
86,274 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
84,716 
86,174 
Shareholders' funds
84,816 
86,274 
For the year ending 31 May 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 December 2023 and were signed on its behalf by
M Kennedy Director Company Registration No. SC086969
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R. & J. SawServices Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
R. & J. SawServices Limited is a private company, limited by shares, registered in Scotland, registration number SC086969. The registered office is 638 DUKE STREET, GLASGOW, G31 1JL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not Provided
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
48,569 
73,362 
3,000 
124,931 
At 31 May 2023
48,569 
73,362 
3,000 
124,931 
Depreciation
At 1 June 2022
- 
68,791 
2,466 
71,257 
Charge for the year
- 
685 
133 
818 
At 31 May 2023
- 
69,476 
2,599 
72,075 
Net book value
At 31 May 2023
48,569 
3,886 
401 
52,856 
At 31 May 2022
48,569 
4,571 
534 
53,674 
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R. & J. SawServices Limited Notes to the Accounts for the year ended 31 May 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
200 
500 
Taxes and social security
(2,349)
(2,349)
Loans from directors
(9,913)
(9,913)
(12,062)
(11,762)
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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