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CDS JOINERS LTD

Registered Number
SC717382
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

CDS JOINERS LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

C. Donaldson
D. Smith

Registered Address

38 Moodie Wynd
Prestonpans
EH32 9FU

Registered Number

SC717382 (Scotland)
CDS JOINERS LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets416,46051,201
16,46051,201
Current assets
Debtors535,29021,082
Cash at bank and on hand8,48910,137
43,77931,219
Creditors amounts falling due within one year6(55,961)(60,504)
Net current assets (liabilities)(12,182)(29,285)
Total assets less current liabilities4,27821,916
Creditors amounts falling due after one year7-(42,314)
Provisions for liabilities9(3,937)(857)
Net assets341(21,255)
Capital and reserves
Profit and loss account341(21,255)
Shareholders' funds341(21,255)
The financial statements were approved and authorised for issue by the Board of Directors on 9 June 2025, and are signed on its behalf by:
C. Donaldson
Director
Registered Company No. SC717382
CDS JOINERS LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles-5
Office Equipment25-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year54
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 January 2451,318-1,01894153,277
Additions-12,952-1,86414,816
Transfers(47,775)---(47,775)
At 31 December 243,54312,9521,0182,80520,318
Depreciation and impairment
At 01 January 241,410-4302362,076
Charge for year5338441472581,782
At 31 December 241,9438445774943,858
Net book value
At 31 December 241,60012,1084412,31116,460
At 31 December 2349,908-58870551,201
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables22,45020,532
Other debtors12,840550
Total35,29021,082
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-160
Taxation and social security44,62422,173
Finance lease and HP contracts-9,879
Other creditors11,33725,792
Accrued liabilities and deferred income-2,500
Total55,96160,504
7.Creditors: amounts due after one year

2024

2023

££
Other creditors-42,314
Total-42,314
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts-42,314
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,937857
Total3,937857