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A & S Joiners Limited

Registered Number
SC732079
(Scotland)

Unaudited Financial Statements for the Year ended
31 May 2025

A & S Joiners Limited
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | A W Edwards
| S T Robertson

Company Secretary | Wymet Secretarial Services Limited

Registered Address | 13a Main Street
| Cairneyhill
| KY12 8QT

Registered Number | SC732079 (Scotland)

A & S Joiners Limited
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 91,873 |  |  |  | 4,301
|  |  |  | 91,873 |  |  |  | 4,301
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 45,000 |  |  |  | - |  |
Debtors | 5 | 28,040 |  |  |  | 80,554 |  |
Cash at bank and on hand |  | 28,390 |  |  |  | 129,726 |  |
|  | 101,430 |  |  |  | 210,280 |  |
Creditors amounts falling due within one year | 6 | (37,739) |  |  |  | (65,729) |  |
Net current assets (liabilities) |  |  |  | 63,691 |  |  |  | 144,551
Total assets less current liabilities |  |  |  | 155,564 |  |  |  | 148,852
Creditors amounts falling due after one year | 7 |  |  | (55,569) |  |  |  | -
Net assets |  |  |  | 99,995 |  |  |  | 148,852
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 99,895 |  |  |  | 148,752
Shareholders' funds |  |  |  | 99,995 |  |  |  | 148,852

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 November 2025, and are signed on its behalf by:
A W Edwards Director Registered Company No. SC732079

A & S Joiners Limited
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Current 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 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 5

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 June 24 | 6,136 |  | 6,136
| Additions | 106,822 |  | 106,822
| At 31 May 25 | 112,958 |  | 112,958
| Depreciation and impairment
| At 01 June 24 | 1,835 |  | 1,835
| Charge for year | 19,250 |  | 19,250
| At 31 May 25 | 21,085 |  | 21,085
| Net book value
| At 31 May 25 | 91,873 |  | 91,873
| At 31 May 24 | 4,301 |  | 4,301

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 45,000 |  | -
| Total | 45,000 |  | -

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 24,836 |  | 77,444
| Other debtors | 1,497 |  | 3,110
| Prepayments and accrued income | 1,707 |  | -
| Total | 28,040 |  | 80,554

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,493 |  | 41,910
| Bank borrowings and overdrafts | 22,993 |  | -
| Taxation and social security | 9,787 |  | 20,883
| Other creditors | 1,316 |  | 1,004
| Accrued liabilities and deferred income | 1,150 |  | 1,932
| Total | 37,739 |  | 65,729

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 55,569 |  | -
| Total | 55,569 |  | -

8. | Related party transactions
--- | ---
| The controlling party is A W Edwards.