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REGISTERED NUMBER: SC548429 (Scotland)







Unaudited Financial Statements

For The Year Ended 31st March 2024

for

Jtr Joinery Ltd

Jtr Joinery Ltd (Registered number: SC548429)






Contents of the Financial Statements
For The Year Ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Jtr Joinery Ltd

Company Information
For The Year Ended 31st March 2024







DIRECTOR: J T Robertson





SECRETARY:





REGISTERED OFFICE: 8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP





REGISTERED NUMBER: SC548429 (Scotland)





ACCOUNTANTS: J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP

Jtr Joinery Ltd (Registered number: SC548429)

Balance Sheet
31st March 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 2,960 4,070
Tangible assets 5 34,303 37,134
37,263 41,204

CURRENT ASSETS
Debtors 6 52,989 51,174
Cash at bank 50,403 49,883
103,392 101,057
CREDITORS
Amounts falling due within one year 7 (34,966 ) (36,407 )
NET CURRENT ASSETS 68,426 64,650
TOTAL ASSETS LESS CURRENT
LIABILITIES

105,689

105,854

CREDITORS
Amounts falling due after more than one
year

8

(31,943

)

(24,600

)

PROVISIONS FOR LIABILITIES (6,117 ) (6,566 )
NET ASSETS 67,629 74,688

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 67,529 74,588
SHAREHOLDERS' FUNDS 67,629 74,688

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

Jtr Joinery Ltd (Registered number: SC548429)

Balance Sheet - continued
31st March 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6th August 2024 and were signed by:





J T Robertson - Director


Jtr Joinery Ltd (Registered number: SC548429)

Notes to the Financial Statements
For The Year Ended 31st March 2024

1. STATUTORY INFORMATION

Jtr 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2107, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 reducing balance and 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

Jtr Joinery Ltd (Registered number: SC548429)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1st April 2023
and 31st March 2024 11,100
AMORTISATION
At 1st April 2023 7,030
Charge for year 1,110
At 31st March 2024 8,140
NET BOOK VALUE
At 31st March 2024 2,960
At 31st March 2023 4,070

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1st April 2023 58,391
Additions 35,183
Disposals (49,206 )
At 31st March 2024 44,368
DEPRECIATION
At 1st April 2023 21,257
Charge for year 4,133
Eliminated on disposal (15,325 )
At 31st March 2024 10,065
NET BOOK VALUE
At 31st March 2024 34,303
At 31st March 2023 37,134

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 52,989 51,174

Jtr Joinery Ltd (Registered number: SC548429)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Hire purchase contracts 3,940 -
Trade creditors 2,409 360
Taxation and social security 11,814 19,573
Other creditors 16,803 16,474
34,966 36,407

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Hire purchase contracts 15,490 -
Other creditors 16,453 24,600
31,943 24,600

Jtr Joinery Ltd

Report of the Accountants to the Director of
Jtr Joinery 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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2024 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP


6th August 2024