| S J S Fencing & Decking LTD |
| Registered Number:SC314875 |
For the year ended 31 January 2025
Scotland
Unaudited Financial Statements
For the year ended 31 January 2025
S J S Fencing & Decking LTD
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
S J S Fencing & Decking LTD
Statement of Financial Position
2024
2025
| Property, plant and equipment |
76,860
44,025
2
76,860
44,025
42,156
75,988
3
| Trade and other receivables |
11,767
14,162
4
781,465
| Cash and cash equivalents |
725,274
815,424
835,388
| Trade and other payables: amounts falling due within one year |
(274,230)
(283,321)
5
561,158
532,103
Net current assets
| Total assets less current liabilities |
608,963
605,183
608,963
Net assets
605,183
2
2
608,961
605,181
608,963
605,183
Shareholders' funds
| For the year ended 31 January 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Ms Leanne C Martin Director |
| These financial statements were approved and authorised for issue by the Board on 30 October 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 January 2025
S J S Fencing & Decking LTD
Notes to the Financial Statements
Statutory Information
| S J S Fencing & Decking LTD is a private limited company, limited by shares, domiciled in Scotland, registration number |
| SC314875. |
93A Glasgow Road
Camelon
Falkirk
FK1 4JW
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard |
| 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The |
| financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and machinery
Computer equipment
Motor vehicles
Fixtures and fittings
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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For the year ended 31 January 2025
S J S Fencing & Decking LTD
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
145,025
2,537
7,464
102,291
32,733
57,042
-
1,793
54,270
979
156,561
9,257
2,537
202,067
33,712
| Provision for depreciation and impairment |
101,000
2,537
3,139
70,577
24,747
Charge for year
24,207
-
918
21,496
1,793
125,207
2,537
4,057
92,073
26,540
7,172
64,488
5,200
-
76,860
7,986
31,714
4,325
-
44,025
2024
2025
75,988
42,156
| 4. Trade and other receivables |
2024
2025
6,746
-
7,416
11,767
11,767
14,162
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
55,560
117,424
| Taxation and social security |
25,682
33,305
202,079
123,501
283,321
274,230
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For the year ended 31 January 2025
S J S Fencing & Decking LTD
Notes to the Financial Statements Continued
| 6. Average number of persons employed |
During the year the average number of employees was 14 (2024 : 14)
4 of 4