REGISTERED NUMBER: SC428824 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

JOHN WEIR JOINERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

A Weir

J Weir

SECRETARY:

A Weir

REGISTERED OFFICE:

23 Gilchrist Walk

Lesmahagow

Lanarkshire

ML11 OFQ

REGISTERED NUMBER:

SC428824 (Scotland)

ACCOUNTANTS:

G. Ingram and Company Limited

Ardoch House

Lesmahagow

South Lanarkshire

ML11 0HJ

FIXED ASSETS

Tangible assets

4

12,305

6,023

CURRENT ASSETS

Debtors

5

19,843

17,466

Cash at bank and in hand

4,824

115

24,667

17,581

CREDITORS

Amounts falling due within one year

6

20,796

10,622

NET CURRENT ASSETS

3,871

6,959

TOTAL ASSETS LESS CURRENT LIABILITIES

16,176

12,982

CREDITORS

Amounts falling due after more than one year

7

14,210

7,227

NET ASSETS

1,966

5,755

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,866

5,655

SHAREHOLDERS' FUNDS

1,966

5,755

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

A Weir - Director

1.	STATUTORY INFORMATION

John Weir Joiners 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

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

13,653

14,614

28,267

Additions

350

11,490

11,840

Disposals

-

(14,614

)

(14,614

)

At 31 March 2025

14,003

11,490

25,493

DEPRECIATION

At 1 April 2024

10,112

12,132

22,244

Charge for year

778

2,298

3,076

Eliminated on disposal

-

(12,132

)

(12,132

)

At 31 March 2025

10,890

2,298

13,188

NET BOOK VALUE

At 31 March 2025

3,113

9,192

12,305

At 31 March 2024

3,541

2,482

6,023

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

19,843

16,155

Other debtors

-

1,311

19,843

17,466

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

-

2,399

Taxation and social security

10,446

6,714

Other creditors

10,350

1,509

20,796

10,622

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

4,181

7,227

Hire purchase contracts

10,029

-

14,210

7,227

8.	DIRECTORS ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is a loan from the directors of £9,135 ( 2024 : £304 ) which is interest free and repayable on demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

G. Ingram and Company Limited

Ardoch House

Lesmahagow

South Lanarkshire

ML11 0HJ

Date: .............................................