REGISTERED NUMBER: SC056056 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Boyton-BRJ System Buildings Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P A Joyce

Mrs T M Joyce

SECRETARY:

Mr P A Joyce

REGISTERED OFFICE:

C/O Johnston Carmichael Bishop's Court

29 Albyn Place

Aberdeen

AB101YL

REGISTERED NUMBER:

SC056056 (Scotland)

ACCOUNTANTS:

George Hay Partnership LLP

Chartered Accountants

Brigham House

High Street

Biggleswade

Bedfordshire

SG18 0LD

FIXED ASSETS

Tangible assets

5

43,710

43,303

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

881,077

388,630

Cash at bank and in hand

778,587

653,146

1,664,664

1,046,776

CREDITORS

Amounts falling due within one year

690,136

128,886

NET CURRENT ASSETS

974,528

917,890

TOTAL ASSETS LESS CURRENT LIABILITIES

1,018,238

961,193

CREDITORS

Amounts falling due after more than one year

(10,727

)

(7,026

)

PROVISIONS FOR LIABILITIES

(10,928

)

(10,826

)

NET ASSETS

996,583

943,341

CAPITAL AND RESERVES

Called up share capital

75,000

75,000

Retained earnings

921,583

868,341

SHAREHOLDERS' FUNDS

996,583

943,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 December 2025 and were signed on its behalf by:

Mr P A Joyce - Director

1.	STATUTORY INFORMATION

Boyton-BRJ System Buildings 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.	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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 machinery etc

-

33% on reducing balance, 25% on reducing balance, 10% on cost and over period of lease

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2024

236,055

Additions

12,500

At 30 June 2025

248,555

DEPRECIATION

At 1 July 2024

192,752

Charge for year

12,093

At 30 June 2025

204,845

NET BOOK VALUE

At 30 June 2025

43,710

At 30 June 2024

43,303

6.	OTHER FINANCIAL COMMITMENTS

The company is committed to pay £27,532 under operating lease commitments, £15,188 of which is committed to be paid during the next year.

7.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is BRJ Holdings Limited, a company registered in England and Wales, who hold 100% of the shares.