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REGISTERED NUMBER: SC211851 (Scotland)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Alpa Joiners Limited

Alpa Joiners Limited (Registered number: SC211851)






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


Alpa Joiners Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: A W Harris
Mrs K Harris





SECRETARY: Mrs K Harris





REGISTERED OFFICE: Unit 2 Kirkslap
Denny
FK6 6EP





REGISTERED NUMBER: SC211851 (Scotland)





ACCOUNTANTS: Calderwood Accountancy Services Limited
11 Abbots Moss Drive
Falkirk
FK1 5UA

Alpa Joiners Limited (Registered number: SC211851)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 674,410 571,458

CURRENT ASSETS
Stocks 63,680 16,734
Debtors 5 286,383 277,586
Cash at bank 500,928 732,759
850,991 1,027,079
CREDITORS
Amounts falling due within one year 6 610,096 562,318
NET CURRENT ASSETS 240,895 464,761
TOTAL ASSETS LESS CURRENT
LIABILITIES

915,305

1,036,219

CREDITORS
Amounts falling due after more than
one year

7

(153,844

)

(198,732

)

PROVISIONS FOR LIABILITIES (126,323 ) (88,837 )
NET ASSETS 635,138 748,650

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 635,134 748,646
635,138 748,650

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.

Alpa Joiners Limited (Registered number: SC211851)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2025 and were signed on its behalf by:





A W Harris - Director


Alpa Joiners Limited (Registered number: SC211851)

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

1. STATUTORY INFORMATION

Alpa Joiners Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
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.

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.

Alpa Joiners Limited (Registered number: SC211851)

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

2. ACCOUNTING POLICIES - continued

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.

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 39 (2023 - 40 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023 75,000 963,235 1,038,235
Additions - 393,935 393,935
Disposals - (276,982 ) (276,982 )
At 31 October 2024 75,000 1,080,188 1,155,188
DEPRECIATION
At 1 November 2023 - 466,777 466,777
Charge for year - 177,673 177,673
Eliminated on disposal - (163,672 ) (163,672 )
At 31 October 2024 - 480,778 480,778
NET BOOK VALUE
At 31 October 2024 75,000 599,410 674,410
At 31 October 2023 75,000 496,458 571,458

Alpa Joiners Limited (Registered number: SC211851)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 November 2023 522,537
Additions 178,777
Transfer to ownership (299,443 )
At 31 October 2024 401,871
DEPRECIATION
At 1 November 2023 232,263
Charge for year 82,190
Transfer to ownership (159,152 )
At 31 October 2024 155,301
NET BOOK VALUE
At 31 October 2024 246,570
At 31 October 2023 290,274

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 146,477 171,998
Other debtors 139,906 105,588
286,383 277,586

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 50,000 50,000
Hire purchase contracts 61,115 97,869
Trade creditors 214,261 113,758
Taxation and social security 108,437 215,432
Other creditors 176,283 85,259
610,096 562,318

Alpa Joiners Limited (Registered number: SC211851)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans 29,167 79,167
Hire purchase contracts 124,677 119,565
153,844 198,732

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

31.10.24 31.10.23
£    £   
A W Harris
Balance outstanding at start of year 16,170 76,306
Amounts advanced 71,562 14,864
Amounts repaid (16,170 ) (75,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 71,562 16,170

9. ULTIMATE CONTROLLING PARTY

The directors are the only shareholders and in their opinion the ultimate controlling party.