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Company Registration No. SC733665 (Scotland)
ASPIRE JOINERS & BUILDERS LTD Unaudited accounts for the year ended 31 May 2025
ASPIRE JOINERS & BUILDERS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ASPIRE JOINERS & BUILDERS LTD Company Information for the year ended 31 May 2025
Directors
Ross Campbell Michael Cran
Company Number
SC733665 (Scotland)
Registered Office
33 NEWMARKET STREET AYR KA7 1LL SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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ASPIRE JOINERS & BUILDERS LTD Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
40,635
37,254
Current assets
Debtors
5
10,751
13,767
Cash at bank and in hand
6,171
7,513
16,922
21,280
Creditors: amounts falling due within one year
6
(11,236)
(8,136)
Net current assets
5,686
13,144
Total assets less current liabilities
46,321
50,398
Creditors: amounts falling due after more than one year
7
(43,725)
(48,803)
Net assets
2,596
1,595
Capital and reserves
Called up share capital
100
100
Profit and loss account
2,496
1,495
Shareholders' funds
2,596
1,595
For the year ending 31 May 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2026 and were signed on its behalf by
Ross Campbell Director Company Registration No. SC733665
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ASPIRE JOINERS & BUILDERS LTD Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
ASPIRE JOINERS & BUILDERS LTD is a private company, limited by shares, registered in Scotland, registration number SC733665. The registered office is 33 NEWMARKET STREET, AYR, KA7 1LL, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
43,677
-
43,677
Additions
9,000
1,832
10,832
At 31 May 2025
52,677
1,832
54,509
Depreciation
At 1 June 2024
6,423
-
6,423
Charge for the year
7,451
-
7,451
At 31 May 2025
13,874
-
13,874
Net book value
At 31 May 2025
38,803
1,832
40,635
At 31 May 2024
37,254
-
37,254
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
10,751
13,767
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ASPIRE JOINERS & BUILDERS LTD Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
3,409
4,009
Trade creditors
2,548
2,913
Taxes and social security
5,279
1,214
11,236
8,136
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
15,000
-
Loans from directors
28,725
48,803
43,725
48,803
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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