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REGISTERED NUMBER: SC565781 (Scotland)















Scott Robertson Joiners Ltd

Unaudited Financial Statements for the Year Ended 31 May 2024






Scott Robertson Joiners Ltd (Registered number: SC565781)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Scott Robertson Joiners Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTOR: S T Robertson





REGISTERED OFFICE: 14 Rosemount Road
Glenrothes
Fife
KY6 2QF





REGISTERED NUMBER: SC565781 (Scotland)





ACCOUNTANTS: Aggarwal & Co Limited
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

Scott Robertson Joiners Ltd (Registered number: SC565781)

Statement of Financial Position
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,171 16,796

CURRENT ASSETS
Debtors 5 29,634 113,812
Cash at bank 125,329 28,052
154,963 141,864
CREDITORS
Amounts falling due within one year 6 58,457 34,572
NET CURRENT ASSETS 96,506 107,292
TOTAL ASSETS LESS CURRENT LIABILITIES 104,677 124,088

CREDITORS
Amounts falling due after more than one
year

7

(10,751

)

(20,746

)

PROVISIONS FOR LIABILITIES (2,043 ) (3,191 )
NET ASSETS 91,883 100,151

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 91,880 100,148
91,883 100,151

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

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

Scott Robertson Joiners Ltd (Registered number: SC565781)

Statement of Financial Position - continued
31 May 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 22 January 2025 and were signed by:





S T Robertson - Director


Scott Robertson Joiners Ltd (Registered number: SC565781)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Scott Robertson Joiners 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income recognition
Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

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.
Motor vehicles - 25% on cost
Office equipment - 33% on cost

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

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 statement of financial position date.


Scott Robertson Joiners Ltd (Registered number: SC565781)

Notes to the Financial Statements - continued
for the Year Ended 31 May 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 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 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 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 33,628 4,661 38,289
DEPRECIATION
At 1 June 2023 17,275 4,218 21,493
Charge for year 8,407 218 8,625
At 31 May 2024 25,682 4,436 30,118
NET BOOK VALUE
At 31 May 2024 7,946 225 8,171
At 31 May 2023 16,353 443 16,796

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 21,880 -
Other debtors 7,754 113,812
29,634 113,812

Scott Robertson Joiners Ltd (Registered number: SC565781)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 1,435 -
Taxation and social security 44,104 21,748
Other creditors 2,918 2,824
58,457 34,572

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 10,751 20,746