1 June 2023 false No description of principal activity Taxfiler 2024.6 SC451315business:PrivateLimitedCompanyLtd2023-06-012024-05-31 SC4513152023-05-31 SC4513152023-06-012024-05-31 SC451315business:AuditExemptWithAccountantsReport2023-06-012024-05-31 SC451315business:FilletedAccounts2023-06-012024-05-31 SC4513152024-05-31 SC451315business:Director12023-06-012024-05-31 SC451315business:Director22023-06-012024-05-31 SC451315business:RegisteredOffice2023-06-012024-05-31 SC4513152023-05-31 SC451315core:WithinOneYear2024-05-31 SC451315core:WithinOneYear2023-05-31 SC451315core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 SC451315core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC451315core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC451315core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC451315core:PreviouslyStatedAmount2024-05-31 SC451315core:PreviouslyStatedAmount2023-05-31 SC451315business:SmallEntities2023-06-012024-05-31 SC451315countries:Scotland2023-06-012024-05-31 SC451315core:MotorVehicles2023-06-012024-05-31 SC451315core:MotorVehicles2023-05-31 SC451315core:MotorVehicles2024-05-31 SC451315core:WithinOneYear2023-06-012024-05-31 SC4513152022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC451315 (Scotland)
J and A Fisher Joiners Limited Unaudited accounts for the year ended 31 May 2024
J and A Fisher Joiners Limited Unaudited accounts Contents
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J and A Fisher Joiners Limited Company Information for the year ended 31 May 2024
Directors
James Fisher Angela Fisher
Company Number
SC451315 (Scotland)
Registered Office
52 Hamilton Street Tillicoultry Clackmannanshire FK13 6EL
Accountants
Bridge of Allan Enterprise Ltd "The Summerhouse" 29A Kenilworth Road, Bridge of Allan Stirling FK9 4EH
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J and A Fisher Joiners Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
2,011 
Current assets
Debtors
- 
17,167 
Cash at bank and in hand
120,581 
69,752 
120,581 
86,919 
Creditors: amounts falling due within one year
(40,837)
(63,266)
Net current assets
79,744 
23,653 
Total assets less current liabilities
79,744 
25,664 
Provisions for liabilities
Deferred tax
- 
(381)
Net assets
79,744 
25,283 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
79,644 
25,183 
Shareholders' funds
79,744 
25,283 
For the year ending 31 May 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.
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 8 July 2024 and were signed on its behalf by
James Fisher Director Company Registration No. SC451315
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J and A Fisher Joiners Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
J and A Fisher Joiners Limited is a private company, limited by shares, registered in Scotland, registration number SC451315. The registered office is 52 Hamilton Street , Tillicoultry , Clackmannanshire, FK13 6EL.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Motor vehicles
25% per annum cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable in relation to joinery services. excluding value added tax where relevant. and recognised by reference to the stage of completion. The stage of completion is measured by comparing the costs incurred as a proportion of total costs.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 taxation
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. 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.
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J and A Fisher Joiners Limited Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 June 2023
13,760 
At 31 May 2024
13,760 
Depreciation
At 1 June 2023
11,749 
Charge for the year
2,011 
At 31 May 2024
13,760 
Net book value
At 31 May 2024
- 
At 31 May 2023
2,011 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
17,167 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,464 
2,336 
Trade creditors
614 
9,974 
Taxes and social security
16,247 
8,536 
Loans from directors
16,512 
35,286 
Accruals
3,000 
7,134 
40,837 
63,266 
The director's loans are interest free and no fixed terms of repayment have been agreed .
7
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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