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BJC INTERIORS LIMITED

Registered Number
SC429617
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

BJC INTERIORS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Brian Cameron

Registered Address

2 Newtonmore Drive
Kirkcaldy
KY2 6FZ

Registered Number

SC429617 (Scotland)
BJC INTERIORS LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3109,65978,758
Investment property4648,495495,957
758,154574,715
Current assets
Debtors552,43768,708
Cash at bank and on hand237,569182,899
290,006251,607
Creditors amounts falling due within one year6(136,061)(130,983)
Net current assets (liabilities)153,945120,624
Total assets less current liabilities912,099695,339
Creditors amounts falling due after one year7(308,586)(237,858)
Provisions for liabilities(27,053)(14,964)
Net assets576,460442,517
Capital and reserves
Called up share capital105105
Profit and loss account576,355442,412
Shareholders' funds576,460442,517
The financial statements were approved and authorised for issue by the Director on 23 September 2024, and are signed on its behalf by:
Brian Cameron
Director
Registered Company No. SC429617
BJC INTERIORS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
BJC Interiors Limited 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Fixtures and fittings-10
Vehicles20-
Office Equipment-3
Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handing costs in bringing stocks to their present location and condition.
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 239,637106,5761,8324,267122,312
Additions2,59857,876-56661,040
Disposals(3,569)(19,640)-(1,057)(24,266)
At 31 March 248,666144,8121,8323,776159,086
Depreciation and impairment
At 01 April 235,32135,3194002,51443,554
Charge for year1,11819,38318374021,424
On disposals(2,899)(11,595)-(1,057)(15,551)
At 31 March 243,54043,1075832,19749,427
Net book value
At 31 March 245,126101,7051,2491,579109,659
At 31 March 234,31671,2571,4321,75378,758
4.Investment property

£
Fair value at 01 April 23495,957
Additions152,538
At 31 March 24648,495
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables35,51032,113
Other debtors12,03431,982
Prepayments and accrued income4,8934,613
Total52,43768,708
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables25,83062,486
Bank borrowings and overdrafts24,64823,493
Taxation and social security62,87731,695
Finance lease and HP contracts20,48912,284
Other creditors1,793-
Accrued liabilities and deferred income4241,025
Total136,061130,983
The hire purchase creditor is secured over the assets to which it pertains. The Royal Bank of Scotland plc hold a floating charge over the company and investment properties owned. The Aldemore Bank hold a floating charge over the company and the investment properties owned. The Mortgage Lender hold a floating charge over the company and the investment properties owned.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts256,851230,398
Other creditors51,7357,460
Total308,586237,858