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REGISTERED NUMBER: SC173852 (Scotland)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Ecosse Doors Ltd

Ecosse Doors Ltd (Registered number: SC173852)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ecosse Doors Ltd

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Archibald McIntyre
Sandra McIntyre





SECRETARY: Archibald McIntyre





REGISTERED OFFICE: 4 MacDowall Street
Paisley
Renfrewshire
PA3 2NB





REGISTERED NUMBER: SC173852 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

Ecosse Doors Ltd (Registered number: SC173852)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 77,222 92,405

CURRENT ASSETS
Stock 187,987 183,177
Debtors 5 255,362 173,257
Cash at bank 406,430 327,966
849,779 684,400
CREDITORS
Amounts falling due within one year 6 490,227 405,247
NET CURRENT ASSETS 359,552 279,153
TOTAL ASSETS LESS CURRENT
LIABILITIES

436,774

371,558

CREDITORS
Amounts falling due after more than one
year

7

(32,499

)

(56,783

)

PROVISIONS FOR LIABILITIES 8 (19,060 ) (24,468 )
NET ASSETS 385,215 290,307

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 385,115 290,207
SHAREHOLDERS' FUNDS 385,215 290,307

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Ecosse Doors Ltd (Registered number: SC173852)

Balance Sheet - continued
31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2025 and were signed on its behalf by:





Archibald McIntyre - Director


Ecosse Doors Ltd (Registered number: SC173852)

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

1. STATUTORY INFORMATION

Ecosse 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 represents net invoiced sales of goods, excluding value added tax and adjusted for work in progress.


Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fittings and equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stock and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes attributable overheads where appropriate.


Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

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.


Ecosse Doors Ltd (Registered number: SC173852)

Notes to the Financial Statements - continued
for the Year Ended 31 October 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 17 (2023 - 15 ) .

Ecosse Doors Ltd (Registered number: SC173852)

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

4. TANGIBLE FIXED ASSETS
Fittings
Plant and and Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 November 2023 379,644 4,938 80,490 465,072
Additions - 5,290 - 5,290
At 31 October 2024 379,644 10,228 80,490 470,362
DEPRECIATION
At 1 November 2023 336,520 2,186 33,961 372,667
Charge for year 6,374 1,759 12,340 20,473
At 31 October 2024 342,894 3,945 46,301 393,140
NET BOOK VALUE
At 31 October 2024 36,750 6,283 34,189 77,222
At 31 October 2023 43,124 2,752 46,529 92,405

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 November 2023
and 31 October 2024 13,716 60,000 73,716
DEPRECIATION
At 1 November 2023 8,607 14,616 23,223
Charge for year 766 11,523 12,289
At 31 October 2024 9,373 26,139 35,512
NET BOOK VALUE
At 31 October 2024 4,343 33,861 38,204
At 31 October 2023 5,109 45,384 50,493

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 236,097 127,459
Other debtors 19,265 45,798
255,362 173,257

Ecosse Doors Ltd (Registered number: SC173852)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 14,285 14,285
Trade creditors 261,966 174,121
Taxation and social security 85,838 41,970
Other creditors 128,138 174,871
490,227 405,247

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 15,833 25,833
Hire purchase contracts 16,666 30,950
32,499 56,783

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 19,060 24,468

Deferred
tax
£   
Balance at 1 November 2023 24,468
Credit to Statement of Income and Retained Earnings during year (5,408 )
Balance at 31 October 2024 19,060

The deferred taxation provision relates solely to timing differences arising from accelerated capital allowances. The provision is not discounted.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

Ecosse Doors Ltd (Registered number: SC173852)

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

10. RELATED PARTY DISCLOSURES

The director A McIntyre owns 100% of a related company, A McIntyre Joinery Limited, with whom
the company trades on normal commercial terms.The company had purchases from A McIntyre
Joinery Ltd of £273,159 (2023 £222,332). The amount due to A McIntyre Joinery Ltd at the year end
amounted to £30,642 (2023 £46,340).

The director A McIntyre owns 99% of a related company, AMI Contracts Ltd, with whom the
company trades on normal commercial terms.The company had purchases from AMI Contracts Ltd of
£4,000 (2023 £4,000). The amount due to AMI Contracts Ltd at the year end amounted to £18,776
(2023 £17,464).


The company occupies premises owned by A McIntyre Joinery Ltd Self Administered Pension Scheme. Rent and charges of £42,000 (2023 £46,950) was charged for the year. Insurance and maintenance paid by Ecosse Doors Ltd and charged to A McIntyre Joinery Ltd Self Administered Pension Scheme amounted to £6,040 (2023 £8,043).The amount owed to A McIntyre Joinery Limited Self Administered Pension Scheme at the year end amounted to £ 0 ( 2023 -owed by A McIntyre Joinery Limited Self Administered Pension Scheme £0)

11. ULTIMATE CONTROLLING PARTY

The company is under the control of the directors.