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REGISTERED NUMBER: SC700835 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

WOOD PRESERVATION AND JOINERY LTD

WOOD PRESERVATION AND JOINERY LTD (REGISTERED NUMBER: SC700835)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WOOD PRESERVATION AND JOINERY LTD

COMPANY INFORMATION
For The Year Ended 30 June 2024







DIRECTOR: P G Wood





REGISTERED OFFICE: Puilldohran
Banavie
FORT WILLIAM
Highland
PH33 7LY





REGISTERED NUMBER: SC700835 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

WOOD PRESERVATION AND JOINERY LTD (REGISTERED NUMBER: SC700835)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 31,438 30,455

CURRENT ASSETS
Debtors 5 18,550 6,942
Cash at bank 118,297 37,646
136,847 44,588
CREDITORS
Amounts falling due within one year 6 61,932 20,407
NET CURRENT ASSETS 74,915 24,181
TOTAL ASSETS LESS CURRENT
LIABILITIES

106,353

54,636

CREDITORS
Amounts falling due after more than one year 7 (4,097 ) (7,178 )

PROVISIONS FOR LIABILITIES (7,886 ) (5,786 )
NET ASSETS 94,370 41,672

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 94,270 41,572
SHAREHOLDERS' FUNDS 94,370 41,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

WOOD PRESERVATION AND JOINERY LTD (REGISTERED NUMBER: SC700835)

BALANCE SHEET - continued
30 June 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 3 December 2024 and were signed by:





P G Wood - Director


WOOD PRESERVATION AND JOINERY LTD (REGISTERED NUMBER: SC700835)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024

1. STATUTORY INFORMATION

Wood Preservation And 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.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

WOOD PRESERVATION AND JOINERY LTD (REGISTERED NUMBER: SC700835)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 1,995 42,995 - 44,990
Additions 9,486 - 583 10,069
At 30 June 2024 11,481 42,995 583 55,059
DEPRECIATION
At 1 July 2023 553 13,982 - 14,535
Charge for year 1,639 7,253 194 9,086
At 30 June 2024 2,192 21,235 194 23,621
NET BOOK VALUE
At 30 June 2024 9,289 21,760 389 31,438
At 30 June 2023 1,442 29,013 - 30,455

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 18,550 6,942

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 3,085 3,084
Trade creditors 955 -
Taxation and social security 34,753 5,948
Other creditors 23,139 11,375
61,932 20,407

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 4,097 7,178