Jc Timber Mouldings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC361243

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,493		30,739

			20,493		30,739
CURRENT ASSETS
Stocks	5	18,500		11,500
Debtors	6	98,983		127,335
Cash at bank and in hand		458		-

		117,941		138,835
Creditors: Amounts Falling Due Within One Year	7	(201,878 )		(170,855 )

NET CURRENT ASSETS (LIABILITIES)			(83,937 )		(32,020 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(63,444 )		(1,281 )

Creditors: Amounts Falling Due After More Than One Year	8		(24,315 )		(28,732 )

NET LIABILITIES			(87,759 )		(30,013 )

CAPITAL AND RESERVES
Called up share capital	9		80,000		80,000
Profit and Loss Account			(167,759 )		(110,013 )

SHAREHOLDERS' FUNDS			(87,759)		(30,013)

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Jc Timber Mouldings Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr John Templeman

Director

12th December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Jc Timber Mouldings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC361243 . The registered office is 33 Burnbank Road, Grangemouth, FK3 8RU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	33.3% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	160,807	38,690	4,735	204,232

As at 31 March 2025	160,807	38,690	4,735	204,232

Depreciation
As at 1 April 2024	138,942	30,220	4,331	173,493
Provided during the period	7,288	2,824	134	10,246

As at 31 March 2025	146,230	33,044	4,465	183,739

...CONTINUED

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Jc Timber Mouldings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	14,577	5,646	270	20,493

As at 1 April 2024	21,865	8,470	404	30,739

5. Stocks

	2025	2024
	£	£
Stock	18,500	11,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	89,236	117,588
Other debtors	9,747	9,747

	98,983	127,335

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	141,970	123,231
Bank loans and overdrafts	8,163	8,571
Other taxes and social security	11,995	6,681
VAT	28,305	26,208
Other creditors	2,673	-
Accruals and deferred income	2,880	2,880
Directors' loan accounts	5,892	3,284

	201,878	170,855

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	24,315	28,732

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	80,000	80,000

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