REGISTERED NUMBER: SC337613 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

WS Anderson Joinery Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W S Anderson

Mrs C A Anderson

REGISTERED OFFICE:

The Edge

Deer Road West

Maud

Peterhead

Aberdeenshire

AB42 4PY

REGISTERED NUMBER:

SC337613 (Scotland)

ACCOUNTANTS:

SBP

Accountants

Glebefield House

21 Links Terrace

Peterhead

Aberdeenshire

AB42 2XA

FIXED ASSETS

Tangible assets

4

12,983

16,236

CURRENT ASSETS

Debtors

5

8,695

7,828

Cash at bank

6,372

6,683

15,067

14,511

CREDITORS

Amounts falling due within one year

6

17,237

16,297

NET CURRENT LIABILITIES

(2,170

)

(1,786

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,813

14,450

PROVISIONS FOR LIABILITIES

2,467

3,085

NET ASSETS

8,346

11,365

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

8,336

11,355

8,346

11,365

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 11 July 2025 and were signed on its behalf by:

Mr W S Anderson - Director

1.	STATUTORY INFORMATION

WS Anderson Joinery 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 the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

10,739

24,696

1,257

36,692

Additions

652

-

-

652

At 31 March 2025

11,391

24,696

1,257

37,344

DEPRECIATION

At 1 April 2024

4,922

14,277

1,257

20,456

Charge for year

1,300

2,605

-

3,905

At 31 March 2025

6,222

16,882

1,257

24,361

NET BOOK VALUE

At 31 March 2025

5,169

7,814

-

12,983

At 31 March 2024

5,817

10,419

-

16,236

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

5,571

7,364

Amounts recoverable on contract

2,499

-

Other debtors

625

464

8,695

7,828

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

4,601

4,689

Other creditors

12,636

11,608

17,237

16,297

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr W S Anderson.