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REGISTERED NUMBER: SC360429 (Scotland)















Financial Statements for the Year Ended 30 June 2024

for

Joinery & Construction Supplies Ltd

Joinery & Construction Supplies Ltd (Registered number: SC360429)

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


Joinery & Construction Supplies Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: A J T Mackie





SECRETARY:





REGISTERED OFFICE: Cairnfield
14 School Road
Balmullo
St. Andrews
Fife
KY16 0BD





REGISTERED NUMBER: SC360429 (Scotland)





ACCOUNTANTS: Monteaths
Cairnfield
14 School Road
Balmullo
St Andrews
Fife
KY16 0BD

Joinery & Construction Supplies Ltd (Registered number: SC360429)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 151,600 125,672

CURRENT ASSETS
Stocks 271,107 247,549
Debtors 5 327,179 292,612
Cash at bank and in hand 506,670 378,126
1,104,956 918,287
CREDITORS
Amounts falling due within one year 6 548,525 467,720
NET CURRENT ASSETS 556,431 450,567
TOTAL ASSETS LESS CURRENT
LIABILITIES

708,031

576,239

CREDITORS
Amounts falling due after more than one
year

7

19,957

29,928
NET ASSETS 688,074 546,311

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 687,974 546,211
SHAREHOLDERS' FUNDS 688,074 546,311

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.

Joinery & Construction Supplies Ltd (Registered number: SC360429)

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 25 March 2025 and were signed by:





A J T Mackie - Director


Joinery & Construction Supplies Ltd (Registered number: SC360429)

Notes to the Financial Statements
for the Year Ended 30 June 2024


1. STATUTORY INFORMATION

Joinery & Construction Supplies 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 etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 11 (2023 - 10 ) .

Joinery & Construction Supplies Ltd (Registered number: SC360429)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 109,815 74,597 184,412
Additions - 38,823 38,823
At 30 June 2024 109,815 113,420 223,235
DEPRECIATION
At 1 July 2023 - 58,740 58,740
Charge for year - 12,895 12,895
At 30 June 2024 - 71,635 71,635
NET BOOK VALUE
At 30 June 2024 109,815 41,785 151,600
At 30 June 2023 109,815 15,857 125,672

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 306,749 266,800
Other debtors 20,430 25,812
327,179 292,612

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 304,058 291,122
Taxation and social security 234,897 168,072
Other creditors 9,570 8,526
548,525 467,720

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Other creditors 19,957 29,928

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within creditors is a director's loan balance of £3801.65 (2023 - £3803.56). The director's loan is interest free and has no fixed repayment terms.