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REGISTERED NUMBER: SC660275 (Scotland)











Unaudited Financial Statements for the Year Ended 31st May 2023

for

Kitchens And Bathrooms By C And C
Joinery Ltd

Kitchens And Bathrooms By C And C
Joinery Ltd (Registered number: SC660275)






Contents of the Financial Statements
for the Year Ended 31st May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


Kitchens And Bathrooms By C And C
Joinery Ltd

Company Information
for the Year Ended 31st May 2023







DIRECTOR: C Ross





REGISTERED OFFICE: Farries Kirk & McVean
Dumfies Enterprise Park
Heathhall
Dumfries
DUMFRIESSHIRE
DG1 3SJ





REGISTERED NUMBER: SC660275 (Scotland)





ACCOUNTANTS: Farries Kirk & McVean
Dumfries Enterprise Park
Heathhall
Dumfries
DUMFRIESSHIRE
DG1 3SJ

Kitchens And Bathrooms By C And C
Joinery Ltd (Registered number: SC660275)

Balance Sheet
31st May 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 265 310

CURRENT ASSETS
Stocks 35,000 42,187
Debtors 5 15,572 4,176
Cash at bank 33,002 44,192
83,574 90,555
CREDITORS
Amounts falling due within one year 6 (55,659 ) (34,738 )
NET CURRENT ASSETS 27,915 55,817
TOTAL ASSETS LESS CURRENT LIABILITIES 28,180 56,127

PROVISIONS FOR LIABILITIES (50 ) (59 )
NET ASSETS 28,130 56,068

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 28,030 55,968
SHAREHOLDERS' FUNDS 28,130 56,068

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

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 19th September 2023 and were signed by:





C Ross - Director


Kitchens And Bathrooms By C And C
Joinery Ltd (Registered number: SC660275)

Notes to the Financial Statements
for the Year Ended 31st May 2023

1. STATUTORY INFORMATION

Kitchens And Bathrooms By C And C Joinery 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.

Amounts written off each asset over the estimated useful life represent cost less residual value.

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

Kitchens And Bathrooms By C And C
Joinery Ltd (Registered number: SC660275)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2022
and 31st May 2023 364
DEPRECIATION
At 1st June 2022 54
Charge for year 45
At 31st May 2023 99
NET BOOK VALUE
At 31st May 2023 265
At 31st May 2022 310

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 15,572 4,176

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 45,859 3,050
Taxation and social security 7,835 27,342
Other creditors 1,965 4,346
55,659 34,738

7. RELATED PARTY DISCLOSURES

At 31st May 2023 the company owed the director the sum of £765 (2022 - £3,146) by way of interest free director current account.