REGISTERED NUMBER: SC400385 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

KBJ Joinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Walker

Ms D Baber

REGISTERED OFFICE:

The Smiddy

Drumwhindle

Ellon

Aberdeenshire

AB41 8PH

REGISTERED NUMBER:

SC400385 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

101,354

99,348

CURRENT ASSETS

Debtors

5

858

1,779

Cash at bank

172,600

129,753

173,458

131,532

CREDITORS

Amounts falling due within one year

6

53,562

18,801

NET CURRENT ASSETS

119,896

112,731

TOTAL ASSETS LESS CURRENT LIABILITIES

221,250

212,079

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

221,150

211,979

SHAREHOLDERS' FUNDS

221,250

212,079

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 January 2026 and were signed on its behalf by:

P Walker - Director

1.	STATUTORY INFORMATION

KBJ Joinery 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

95,784

26,468

122,252

Additions

-

3,958

3,958

At 31 May 2025

95,784

30,426

126,210

DEPRECIATION

At 1 June 2024

-

22,904

22,904

Charge for year

-

1,952

1,952

At 31 May 2025

-

24,856

24,856

NET BOOK VALUE

At 31 May 2025

95,784

5,570

101,354

At 31 May 2024

95,784

3,564

99,348

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

-

936

Other debtors

858

843

858

1,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

-

1,325

Taxation and social security

(12,999

)

(7,040

)

Other creditors

66,561

24,516

53,562

18,801

7.	RELATED PARTY DISCLOSURES

During the year Mr. Walker and Ms. Baber advanced the company net amounts totalling £64,344

This amount remained outstanding at 31/05/2025 and is included within other creditors in the notes to the accounts.

8.	ULTIMATE CONTROLLING PARTY

During the year the company was controlled by the director Mr P.Walker by virtue of his majority 60% holding in the ordinary share capital of the company.