1 February 2023 false No description of principal activity Taxfiler 2024.5 SC652499business:PrivateLimitedCompanyLtd2023-02-012024-01-31 SC6524992023-01-31 SC6524992023-02-012024-01-31 SC652499business:AuditExemptWithAccountantsReport2023-02-012024-01-31 SC652499business:FilletedAccounts2023-02-012024-01-31 SC6524992024-01-31 SC652499business:Director12023-02-012024-01-31 SC652499business:RegisteredOffice2023-02-012024-01-31 SC6524992023-01-31 SC652499core:WithinOneYear2024-01-31 SC652499core:WithinOneYear2023-01-31 SC652499core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC652499core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 SC652499core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC652499core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 SC652499core:PreviouslyStatedAmount2024-01-31 SC652499core:PreviouslyStatedAmount2023-01-31 SC652499business:SmallEntities2023-02-012024-01-31 SC652499countries:Scotland2023-02-012024-01-31 SC6524992022-02-012023-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC652499 (Scotland)
SMC Kitchens & Joinery Ltd Unaudited accounts for the year ended 31 January 2024
SMC Kitchens & Joinery Ltd Unaudited accounts Contents
Page
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SMC Kitchens & Joinery Ltd Company Information for the year ended 31 January 2024
Director
William Scott McNally
Company Number
SC652499 (Scotland)
Registered Office
Suite 2.11 94 Hope Street Glasgow G2 6PH SCOTLAND
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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SMC Kitchens & Joinery Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
78,391 
24,638 
Cash at bank and in hand
34,740 
9,365 
113,131 
34,003 
Creditors: amounts falling due within one year
(40,127)
(13,389)
Net current assets
73,004 
20,614 
Net assets
73,004 
20,614 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
72,904 
20,514 
Shareholders' funds
73,004 
20,614 
For the year ending 31 January 2024 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 8 August 2024 and were signed on its behalf by
William Scott McNally Director Company Registration No. SC652499
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SMC Kitchens & Joinery Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
SMC Kitchens & Joinery Ltd is a private company, limited by shares, registered in Scotland, registration number SC652499. The registered office is Suite 2.11, 94 Hope Street, Glasgow, G2 6PH, SCOTLAND.
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.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,905 
6,508 
Other debtors
74,486 
18,130 
78,391 
24,638 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
40,127 
9,054 
Loans from directors
- 
4,335 
40,127 
13,389 
6
Average number of employees
During the year the average number of employees was 0 (2023: 1).
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