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REGISTERED NUMBER: SC401876 (Scotland)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

B.W. JOINERY SERVICES LTD.

B.W. JOINERY SERVICES LTD. (REGISTERED NUMBER: SC401876)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B.W. JOINERY SERVICES LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: R Walker





SECRETARY: Mrs K A Walker





REGISTERED OFFICE: Monteach Croft
Monteach Road
Methlick
Ellon
Aberdeenshire
AB41 7JG





REGISTERED NUMBER: SC401876 (Scotland)





ACCOUNTANTS: Bon Accord Accountancy Limited
71 Charleston Road North
Cove
Aberdeen
Aberdeenshire
AB12 3SZ

B.W. JOINERY SERVICES LTD. (REGISTERED NUMBER: SC401876)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 313,152 285,249

CURRENT ASSETS
Stocks 500 500
Debtors 5 28,163 17,163
Cash at bank 147,477 136,312
176,140 153,975
CREDITORS
Amounts falling due within one year 6 91,959 125,124
NET CURRENT ASSETS 84,181 28,851
TOTAL ASSETS LESS CURRENT
LIABILITIES

397,333

314,100

CREDITORS
Amounts falling due after more than one
year

7

(22,455

)

(10,766

)

PROVISIONS FOR LIABILITIES (11,888 ) (7,412 )
NET ASSETS 362,990 295,922

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 362,986 295,918
SHAREHOLDERS' FUNDS 362,990 295,922

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

B.W. JOINERY SERVICES LTD. (REGISTERED NUMBER: SC401876)

BALANCE SHEET - continued
31 JULY 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 27 June 2025 and were signed by:





R Walker - Director


B.W. JOINERY SERVICES LTD. (REGISTERED NUMBER: SC401876)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

B.W. Joinery Services 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 - 33% on cost and 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.

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.

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 6 (2023 - 6 ) .

B.W. JOINERY SERVICES LTD. (REGISTERED NUMBER: SC401876)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 255,602 95,910 351,512
Additions 10,000 28,055 38,055
Disposals - (17,245 ) (17,245 )
At 31 July 2024 265,602 106,720 372,322
DEPRECIATION
At 1 August 2023 - 66,263 66,263
Charge for year - 7,850 7,850
Eliminated on disposal - (14,943 ) (14,943 )
At 31 July 2024 - 59,170 59,170
NET BOOK VALUE
At 31 July 2024 265,602 47,550 313,152
At 31 July 2023 255,602 29,647 285,249

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 28,163 13,380
Other debtors - 3,783
28,163 17,163

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 13,000 8,062
Trade creditors 25,357 55,336
Taxation and social security 51,702 59,826
Other creditors 1,900 1,900
91,959 125,124

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 22,455 10,766