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Company Registration No. SC547187 (Scotland)
NKP JOINERY LTD Unaudited accounts for the year ended 31 October 2023
NKP JOINERY LTD Unaudited accounts Contents
Page
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NKP JOINERY LTD Company Information for the year ended 31 October 2023
Director
N POKORNIECKI
Company Number
SC547187 (Scotland)
Registered Office
THE CORNER HOUSE CROMARTIE BUILDING STRATHPEFFER IV14 9DG
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NKP JOINERY LTD Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
36,907 
45,362 
Current assets
Debtors
- 
147,263 
Cash at bank and in hand
284,702 
147,241 
284,702 
294,504 
Creditors: amounts falling due within one year
(64,270)
134,553 
Net current assets
220,432 
429,057 
Total assets less current liabilities
257,339 
474,419 
Creditors: amounts falling due after more than one year
- 
(100,000)
Net assets
257,339 
374,419 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
257,239 
374,319 
Shareholders' funds
257,339 
374,419 
For the year ending 31 October 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 his 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 6 February 2024 and were signed on its behalf by
N POKORNIECKI Director Company Registration No. SC547187
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NKP JOINERY LTD Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
NKP JOINERY LTD is a private company, limited by shares, registered in Scotland, registration number SC547187. The registered office is THE CORNER HOUSE, CROMARTIE BUILDING, STRATHPEFFER, IV14 9DG.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 November 2022
45,362 
Additions
617 
At 31 October 2023
45,979 
Depreciation
Charge for the year
9,072 
At 31 October 2023
9,072 
Net book value
At 31 October 2023
36,907 
At 31 October 2022
45,362 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
13,118 
Trade debtors
- 
25,321 
Other debtors
- 
108,824 
- 
147,263 
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NKP JOINERY LTD Notes to the Accounts for the year ended 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
28,381 
- 
VAT
19,347 
- 
Taxes and social security
16,542 
2,047 
Proposed dividends
- 
(136,600)
64,270 
(134,553)
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
- 
100,000 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 9 (2022: 5).
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