Company Registration No. SC243779 (Scotland)
Barry McIlwraith Joiner Contractor Limited
Unaudited accounts
for the year ended 30 April 2024
Barry McIlwraith Joiner Contractor Limited
Unaudited accounts
Contents
Barry McIlwraith Joiner Contractor Limited
Company Information
for the year ended 30 April 2024
Directors
B McIlwraith
C Harrison
Company Number
SC243779 (Scotland)
Registered Office
21 Oak Avenue
Inverness
IV2 4NX
Accountants
CMM Accountancy (Inverness) Limited
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Barry McIlwraith Joiner Contractor Limited
Statement of financial position
as at 30 April 2024
Tangible assets
15,679
20,751
Cash at bank and in hand
1
9,681
Creditors: amounts falling due within one year
(26,971)
(34,288)
Net current (liabilities)/assets
(274)
4,287
Total assets less current liabilities
15,405
25,038
Creditors: amounts falling due after more than one year
(7,245)
(11,025)
Provisions for liabilities
Deferred tax
(2,978)
(3,942)
Called up share capital
1
1
Profit and loss account
5,181
10,070
Shareholders' funds
5,182
10,071
For the year ending 30 April 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 27 January 2025 and were signed on its behalf by
B McIlwraith
Director
Company Registration No. SC243779
Barry McIlwraith Joiner Contractor Limited
Notes to the Accounts
for the year ended 30 April 2024
Barry McIlwraith Joiner Contractor Limited is a private company, limited by shares, registered in Scotland, registration number SC243779. The registered office is 21 Oak Avenue, Inverness, IV2 4NX.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% straight line
Barry McIlwraith Joiner Contractor Limited
Notes to the Accounts
for the year ended 30 April 2024
4
Tangible fixed assets
Total
5
Average number of employees
During the year the average number of employees was 0 (2023: 0).