smallAccCompHo_0921.xslt
Company Registration No. SC419279 (Scotland)
EJS SERVICES (SCOTLAND) LIMITED
Financial Statements
for the Period from 01 September 2023 to 31 August 2024

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2024

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

1. Statutory Information
EJS SERVICES (SCOTLAND) LIMITED is a private company, limited by shares, registered in Scotland, registration number SC419279.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is recognised at the point at which goods and services are delivered, and exclude value added tax and trade discounts

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

Current Tax
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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Tangible Fixed Asset Policy
Depreciation is provided on a straight line basis in order to write off each asset over its estimated useful life

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 the 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 differences.

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2024 29
2023 27
4. Principal Activity
Domestic and commercial drainage repair & maintenance service

EJS SERVICES (SCOTLAND) LIMITED

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

5. Fixed Assets
Land and buildings Plant and Machinery Motor Vehicles Total
Cost or valuation £ £ £ £
At 01/09/2023 30,087 204,520 528,504 763,111
Additions - 292,723 92,740 385,463
At 31/08/2024 30,087 497,243 621,244 1,148,574
Depreciation
At 01/09/2023 14,041 160,890 177,389 352,320
Charge for the year 6,017 28,699 102,442 137,158
At 31/08/2024 20,058 189,589 279,831 489,478
Net Book Value
At 31/08/2024 10,029 307,654 341,413 659,096
At 31/08/2023 16,046 43,630 351,115 410,791