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REGISTERED NUMBER: SC279206 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

CLARK JOINERS & BUILDING CONTRACTORS
LTD.

CLARK JOINERS & BUILDING CONTRACTORS
LTD. (REGISTERED NUMBER: SC279206)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLARK JOINERS & BUILDING CONTRACTORS
LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: J Clark





REGISTERED OFFICE: 6 Braefoot Court
Caldercruix
Airdrie
ML6 7QU





REGISTERED NUMBER: SC279206 (Scotland)

CLARK JOINERS & BUILDING CONTRACTORS
LTD. (REGISTERED NUMBER: SC279206)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 53,927 48,406
53,927 48,406

CURRENT ASSETS
Stocks 6 500 500
Debtors 7 1 54,662
Cash at bank 183,361 255,753
183,862 310,915
CREDITORS
Amounts falling due within one year 8 143,210 177,532
NET CURRENT ASSETS 40,652 133,383
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,579

181,789

PROVISIONS FOR LIABILITIES 9 12,080 -
NET ASSETS 82,499 181,789

CAPITAL AND RESERVES
Called up share capital 10 2 4
Revaluation reserve 11 (91,000 ) -
Retained earnings 173,497 181,785
SHAREHOLDERS' FUNDS 82,499 181,789

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

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

CLARK JOINERS & BUILDING CONTRACTORS
LTD. (REGISTERED NUMBER: SC279206)

BALANCE SHEET - continued
31 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 21 August 2024 and were signed by:





J Clark - Director


CLARK JOINERS & BUILDING CONTRACTORS
LTD. (REGISTERED NUMBER: SC279206)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Clark Joiners & Building Contractors 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 0, is being amortised evenly over its estimated useful life of nil 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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are not longer at the discretion of the company.

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.


CLARK JOINERS & BUILDING CONTRACTORS
LTD. (REGISTERED NUMBER: SC279206)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued
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 3 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 60,000
AMORTISATION
At 1 April 2023
and 31 March 2024 60,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

CLARK JOINERS & BUILDING CONTRACTORS
LTD. (REGISTERED NUMBER: SC279206)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 32,263 68,052 3,883 104,198
Additions 1,395 41,000 - 42,395
Disposals - (48,817 ) - (48,817 )
At 31 March 2024 33,658 60,235 3,883 97,776
DEPRECIATION
At 1 April 2023 17,482 34,740 3,570 55,792
Charge for year 4,044 4,741 78 8,863
Eliminated on disposal - (20,806 ) - (20,806 )
At 31 March 2024 21,526 18,675 3,648 43,849
NET BOOK VALUE
At 31 March 2024 12,132 41,560 235 53,927
At 31 March 2023 14,781 33,312 313 48,406

6. STOCKS
2024 2023
£    £   
Stocks 500 500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 54,662
Directors' current accounts 1 -
1 54,662

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 24,901 16,912
Tax 20,234 30,881
Social security and other taxes 378 782
VAT 515 24,699
Other creditors 3,396 1,520
Directors' current accounts 88,530 96,371
Accrued expenses 5,256 6,367
143,210 177,532

CLARK JOINERS & BUILDING CONTRACTORS
LTD. (REGISTERED NUMBER: SC279206)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 12,080 -

Deferred
tax
£   
Charge to Income Statement during year 12,080
Balance at 31 March 2024 12,080

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 4

11. RESERVES
Revaluation
reserve
£   
Purchase of own shares (91,000 )

At 31 March 2024 (91,000 )