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Company Registration No. SC699154 (Scotland)
Darkwood Joinery Ltd Unaudited accounts for the year ended 31 May 2025
Darkwood Joinery Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Darkwood Joinery Ltd Company Information for the year ended 31 May 2025
Director
Mr B Hyder
Company Number
SC699154 (Scotland)
Registered Office
Esk Cottage Roslin Midlothian EH25 9PX Scotland
Accountants
Added Accounting Ltd 8 Whitehouse Crescent Gorebridge EH23 4FT
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Darkwood Joinery Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
727
991
Current assets
Debtors
5
18,000
40,000
Cash at bank and in hand
1,972
2,008
19,972
42,008
Creditors: amounts falling due within one year
6
(7,489)
(33,155)
Net current assets
12,483
8,853
Net assets
13,210
9,844
Capital and reserves
Called up share capital
1
1
Profit and loss account
13,209
9,843
Shareholders' funds
13,210
9,844
For the year ending 31 May 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 November 2025 and were signed on its behalf by
Mr B Hyder Director Company Registration No. SC699154
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Darkwood Joinery Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Darkwood Joinery Ltd is a private company, limited by shares, registered in Scotland, registration number SC699154. The registered office is Esk Cottage, Roslin, Midlothian, EH25 9PX, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line over 3 years
Fixtures & fittings
Straight line over 5 years
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
11,116
1,133
12,249
At 31 May 2025
11,116
1,133
12,249
Depreciation
At 1 June 2024
11,079
179
11,258
Charge for the year
37
227
264
At 31 May 2025
11,116
406
11,522
Net book value
At 31 May 2025
-
727
727
At 31 May 2024
37
954
991
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Darkwood Joinery Ltd Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
18,000
40,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
851
590
Loans from directors
5,940
31,912
Accruals
698
653
7,489
33,155
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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