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REGISTERED NUMBER: SC237060 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

SLJ Windows & Doors Ltd

SLJ Windows & Doors Ltd (Registered number: SC237060)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SLJ Windows & Doors Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: S L Johnston



SECRETARY: Mrs S P Johnston



REGISTERED OFFICE: Balmellie Workshop
Turriff
Aberdeenshire
AB53 8HJ



REGISTERED NUMBER: SC237060 (Scotland)



ACCOUNTANT: Gordon Scott
Chartered Accountants
Scottca Ltd
34 Ferryhill
Forres
Moray
IV36 2GY



SOLICITORS: Brown & McRae
10 High Street
Turriff
Aberdeenshire
AB53 4DS

SLJ Windows & Doors Ltd (Registered number: SC237060)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 1,742 3,581
Tangible assets 5 313,444 373,319
315,186 376,900

CURRENT ASSETS
Stocks 45,000 50,000
Debtors 6 1,540,652 1,682,093
Cash at bank and in hand 1,698,558 1,417,258
3,284,210 3,149,351
CREDITORS
Amounts falling due within one year 7 562,506 259,030
NET CURRENT ASSETS 2,721,704 2,890,321
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,036,890

3,267,221

PROVISIONS FOR LIABILITIES 67,767 71,075
NET ASSETS 2,969,123 3,196,146

CAPITAL AND RESERVES
Called up share capital 40 40
Retained earnings 2,969,083 3,196,106
SHAREHOLDERS' FUNDS 2,969,123 3,196,146

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

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

SLJ Windows & Doors Ltd (Registered number: SC237060)

Balance Sheet - continued
30 September 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 20 May 2025 and were signed by:





S L Johnston - Director


SLJ Windows & Doors Ltd (Registered number: SC237060)

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

1. STATUTORY INFORMATION

SLJ Windows & Doors 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.

Revenue is recognised as follows:

Sale of goods

Sale of goods are recognised when the goods are transfered to the customer, the customer has accepted the products, and collectable of the related receivables is fairly assured.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

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 - 33% on reducing balance, 25% on reducing balance, 20% on reducing balance, 15% on reducing balance and 10% 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.

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.


SLJ Windows & Doors Ltd (Registered number: SC237060)

Notes to the Financial Statements - continued
for the Year Ended 30 September 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 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.

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 7 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 130,000 6,823 136,823
AMORTISATION
At 1 October 2023 130,000 3,242 133,242
Charge for year - 1,839 1,839
At 30 September 2024 130,000 5,081 135,081
NET BOOK VALUE
At 30 September 2024 - 1,742 1,742
At 30 September 2023 - 3,581 3,581

SLJ Windows & Doors Ltd (Registered number: SC237060)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 769,927
Additions 10,938
Disposals (96,569 )
At 30 September 2024 684,296
DEPRECIATION
At 1 October 2023 396,608
Charge for year 55,562
Eliminated on disposal (81,318 )
At 30 September 2024 370,852
NET BOOK VALUE
At 30 September 2024 313,444
At 30 September 2023 373,319

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 472,967 486,328
Other debtors 1,067,685 1,195,765
1,540,652 1,682,093

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 66,775 56,900
Taxation and social security 176,787 175,482
Other creditors 318,944 26,648
562,506 259,030

8. ULTIMATE CONTROLLING PARTY

The controlling party is S L Johnston.