2023-04-012024-03-312024-03-31falseSC392095MARK ROBERTS JOINERY 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MARK ROBERTS JOINERY LTD

Registered Number
SC392095
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

MARK ROBERTS JOINERY LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Gary Roberts
Mark Roberts

Registered Address

20 Cornhill Road
Glenrothes
KY7 4TJ

Registered Number

SC392095 (Scotland)
MARK ROBERTS JOINERY LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets389,36577,891
89,36577,891
Current assets
Stocks2,4752,475
Debtors425,79425,079
Cash at bank and on hand120,17991,745
148,448119,299
Creditors amounts falling due within one year5(81,546)(55,479)
Net current assets (liabilities)66,90263,820
Total assets less current liabilities156,267141,711
Creditors amounts falling due after one year6(53,387)(54,696)
Provisions for liabilities(20,716)(14,799)
Net assets82,16472,216
Capital and reserves
Called up share capital100100
Profit and loss account82,06472,116
Shareholders' funds82,16472,216
The financial statements were approved and authorised for issue by the Board of Directors on 23 July 2024, and are signed on its behalf by:
Gary Roberts
Director
Mark Roberts
Director

Registered Company No. SC392095
MARK ROBERTS JOINERY LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
Mark Roberts 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.
Statement of compliance
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 policy
The turnover represents net invoiced services excluding value added tax.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.
Tangible fixed assets and depreciation
Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Reducing balance (%)Straight line (years)
Plant and machinery20-
Fixtures and fittings20-
Vehicles20-
Office Equipment-3
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. The interest element of these obligations is charged to the profit and loss account over the relevant period. HP creditors is secured over the asset to which it pertains.
Stocks and work in progress
Work in progress is valued at the lower of cost and net realisable value. Stocks are valued at lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost comprises all direct expenditure incurred in bringing stock to its current condition and location.
2.Average number of employees

20242023
Average number of employees during the year77
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2334,23976,5857,036617118,477
Additions5,03230,995--36,027
Disposals-(17,795)--(17,795)
At 31 March 2439,27189,7857,036617136,709
Depreciation and impairment
At 01 April 2317,15919,1113,88243440,586
Charge for year3,82812,69663111017,265
On disposals-(10,507)--(10,507)
At 31 March 2420,98721,3004,51354447,344
Net book value
At 31 March 2418,28468,4852,5237389,365
At 31 March 2317,08057,4743,15418377,891
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables20,86720,767
Other debtors2,8002,800
Prepayments and accrued income2,1271,512
Total25,79425,079
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,0181,899
Bank borrowings and overdrafts10,00010,000
Taxation and social security53,77130,762
Finance lease and HP contracts11,66310,653
Other creditors1,0942,165
Total81,54655,479
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts14,16724,167
Other creditors39,22030,529
Total53,38754,696
7.Other commitments
Finance commitments due within one year are £2,600. (2023: £2,600)