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MARK ROBERTS JOINERY LTD

Registered Number
SC392095
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

MARK ROBERTS JOINERY LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Gary Roberts
| Mark Roberts

Registered Address | 20 Cornhill Road
| Glenrothes
| KY7 4TJ

Registered Number | SC392095 (Scotland)

MARK ROBERTS JOINERY LTD
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 57,199 |  |  |  | 89,365
|  |  |  | 57,199 |  |  |  | 89,365
Current assets |  |  |  |  |  |  |  |
Stocks |  | 2,510 |  |  |  | 2,475 |  |
Debtors | 4 | 3,435 |  |  |  | 25,794 |  |
Cash at bank and on hand |  | 48,176 |  |  |  | 120,179 |  |
|  | 54,121 |  |  |  | 148,448 |  |
Creditors amounts falling due within one year | 5 | (50,947) |  |  |  | (81,546) |  |
Net current assets (liabilities) |  |  |  | 3,174 |  |  |  | 66,902
Total assets less current liabilities |  |  |  | 60,373 |  |  |  | 156,267
Creditors amounts falling due after one year | 6 |  |  | (30,634) |  |  |  | (53,387)
Provisions for liabilities |  |  |  | (11,108) |  |  |  | (20,716)
Net assets |  |  |  | 18,631 |  |  |  | 82,164
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 18,531 |  |  |  | 82,064
Shareholders' funds |  |  |  | 18,631 |  |  |  | 82,164

- 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 18 November 2025, and are signed on its behalf by:
Gary Roberts Director
Mark Roberts Director Registered Company No. SC392095

MARK ROBERTS JOINERY LTD
Notes to the Financial Statements
for the year ended 31 March 2025

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

| Statutory information
--- | ---
| Mark Roberts 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.

| Statement of compliance
--- | ---
| 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 policy
--- | ---
| The turnover represents net invoiced services excluding value added tax.

| Employee benefits
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.

| Tangible fixed assets and depreciation
--- | ---
| Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 20 |  | -
| Fixtures and fittings | 20 |  | -
| Vehicles | 20 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets obtained under hire purchase contracts are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. The interest element of these obligations is charged to the profit and loss account over the relevant period. HP creditors is secured over the asset to which it pertains.

| Stocks and work in progress
--- | ---
| Work in progress is valued at the lower of cost and net realisable value. Stocks are valued at lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost comprises all direct expenditure incurred in bringing stock to its current condition and location.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 6 |  | 7

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

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 39,271 |  | 89,785 |  | 7,036 |  | 617 |  | 136,709
| Additions | 711 |  | - |  | - |  | - |  | 711
| Disposals | - |  | (29,795) |  | - |  | - |  | (29,795)
| At 31 March 25 | 39,982 |  | 59,990 |  | 7,036 |  | 617 |  | 107,625
| Depreciation and impairment
| At 01 April 24 | 20,987 |  | 21,300 |  | 4,513 |  | 544 |  | 47,344
| Charge for year | 3,756 |  | 13,697 |  | 505 |  | 65 |  | 18,023
| On disposals | - |  | (14,941) |  | - |  | - |  | (14,941)
| At 31 March 25 | 24,743 |  | 20,056 |  | 5,018 |  | 609 |  | 50,426
| Net book value
| At 31 March 25 | 15,239 |  | 39,934 |  | 2,018 |  | 8 |  | 57,199
| At 31 March 24 | 18,284 |  | 68,485 |  | 2,523 |  | 73 |  | 89,365

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 3,240 |  | 20,867
| Other debtors | - |  | 2,800
| Prepayments and accrued income | 195 |  | 2,127
| Total | 3,435 |  | 25,794

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,250 |  | 5,018
| Bank borrowings and overdrafts | 10,000 |  | 10,000
| Taxation and social security | 18,294 |  | 53,771
| Finance lease and HP contracts | 12,753 |  | 11,663
| Other creditors | 7,650 |  | 1,094
| Total | 50,947 |  | 81,546

| Hire purchase creditor is secured over the assets to which it pertains.

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 4,167 |  | 14,167
| Other creditors | 26,467 |  | 39,220
| Total | 30,634 |  | 53,387

7. | Other commitments
--- | ---
| Finance commitments due within one year are £2,600. (2024: £2,600)