H. & C. Joiners & Builders Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC147812 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

H. & C. JOINERS & BUILDERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Antonio Esquierdo Cano

Euphemia Graham Cano

SECRETARY:

Antonio Esquierdo Cano

REGISTERED OFFICE:

24 Beresford Terrace

Ayr

KA7 2EG

REGISTERED NUMBER:

SC147812 (Scotland)

ACCOUNTANTS:

Stewart Gilmour & Co.

Chartered Accountants

24 Beresford Terrace

Ayr

KA7 2EG

BANKERS:

Bank of Scotland

167 - 201 Argyle Street

Glasgow

G2 8BU

CURRENT ASSETS

Cash at bank

39,174

39,288

CREDITORS

Amounts falling due within one year

5

108,122

107,961

NET CURRENT LIABILITIES

(68,948

)

(68,673

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(68,948

)

(68,673

)

CAPITAL AND RESERVES

Called up share capital

6

666

Capital redemption reserve

334

Retained earnings

(69,948

)

(69,673

)

SHAREHOLDERS' FUNDS

(68,948

)

(68,673

)

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

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

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 September 2025 and were signed on its behalf by:

Antonio Esquierdo Cano - Director

1.	STATUTORY INFORMATION

H. & C. Joiners & Builders 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

Going concern

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.

The financial statements have not been prepared on the going concern basis. The company incurred a loss of £275 during the year-ended 31 December 2024 and at that date its total liabilities (including £105,530 owed to director Antonio Esquierdo Cano) exceeded its total assets by £68,948. The company has ceased trading and the directors intend arranging for it to be wound up in due course.

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 equipment

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

6,559

DEPRECIATION

At 1 January 2024

and 31 December 2024

6,559

NET BOOK VALUE

At 31 December 2024

-

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade creditors

10

Directors' current accounts

105,530

Accruals and deferred income

2,582

2,421

108,122

107,961

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

666

Ordinary

£1.00

666

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Antonio Esquierdo Cano.