2 01/04/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-04-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP SC527466 2024-04-01 2025-03-31 SC527466 2025-03-31 SC527466 2024-03-31 SC527466 2023-04-01 2024-03-31 SC527466 2024-03-31 SC527466 2023-03-31 SC527466 core:MotorVehicles 2024-04-01 2025-03-31 SC527466 bus:RegisteredOffice 2024-04-01 2025-03-31 SC527466 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 SC527466 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 SC527466 bus:Director1 2024-04-01 2025-03-31 SC527466 bus:Director2 2024-04-01 2025-03-31 SC527466 core:MotorVehicles 2024-03-31 SC527466 core:MotorVehicles 2025-03-31 SC527466 core:WithinOneYear 2025-03-31 SC527466 core:WithinOneYear 2024-03-31 SC527466 core:ShareCapital 2025-03-31 SC527466 core:ShareCapital 2024-03-31 SC527466 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC527466 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC527466 bus:OrdinaryShareClass1 core:ShareCapital 2025-03-31 SC527466 bus:OrdinaryShareClass1 core:ShareCapital 2024-03-31 SC527466 core:MotorVehicles 2024-03-31 SC527466 bus:SmallEntities 2024-04-01 2025-03-31 SC527466 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC527466 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC527466 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC527466 bus:FullAccounts 2024-04-01 2025-03-31
Company registration number: SC527466
R K Joinery (Central) Limited
Unaudited filleted financial statements
31 March 2025
R K Joinery (Central) Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
R K Joinery (Central) Limited
Directors and other information

| Directors | Richard Clark
|  | Mark Kirkwood
| Company number | SC527466
| Registered office | 20 Barnton Street
|  | Stirling
|  | FK8 1NE
| Accountants | Dickson Middleton
|  | 5/9 Bridge Street
|  | Bonnybridge
|  | FK4 1AD

R K Joinery (Central) Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of R K Joinery (Central) Limited
Period ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R K Joinery (Central) Limited for the period ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of R K Joinery (Central) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of R K Joinery (Central) Limited and state those matters that we have agreed to state to the board of directors of R K Joinery (Central) Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R K Joinery (Central) Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that R K Joinery (Central) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R K Joinery (Central) Limited. You consider that R K Joinery (Central) Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of R K Joinery (Central) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Dickson Middleton
Chartered Accountants
5/9 Bridge Street
Bonnybridge
FK4 1AD
27 March 2026
R K Joinery (Central) Limited
Statement of financial position
31 March 2025

|  |  | 31/03/25 |  |  |  | 31/03/24 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 1,854 |  |  |  | 2,543 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 1,854 |  |  |  | 2,543
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 57,218 |  |  |  | 36,830 |  |
Cash at bank and in hand |  |  | 4,763 |  |  |  | 15,883 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 61,981 |  |  |  | 52,713 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 41,210) |  |  |  | ( 25,118) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 20,771 |  |  |  | 27,595
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 22,625 |  |  |  | 30,138
Provisions for liabilities |  |  |  |  | ( 352) |  |  |  | ( 483)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 22,273 |  |  |  | 29,655
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 22,173 |  |  |  | 29,555
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 22,273 |  |  |  | 29,655
|  |  |  |  | _______ |  |  |  | _______

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 March 2026 , and are signed on behalf of the board by:
Richard Clark
Director
Company registration number: SC527466
R K Joinery (Central) Limited
Notes to the financial statements
Period ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 20 Barnton Street, Stirling, FK8 1NE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historic cost basis. The financial statements are prepared in sterling, which is the functional currency of the company.
Turnover
Turnover represents the total invoice value of sales made during the year. The company recognises income on the completion of work on a weekly basis.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds basic financial instruments, which comprise cash and cash equivalents, trade and other debtors, trade and other creditors.Cash and cash equivalents comprise cash in hand, deposits held with banks and other short-term highly liquid investments with original maturities of three months or less.Trade and other debtors are initially recognised at the transaction price, including any transaction costs, and are subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount expected to be receivable, net of any impairment. At the end of each reporting year, the company assesses whether there is objective evidence that any financial asset amount may be impaired. A provision for impairment is established when there is objective evidence that the company will not be able to collect all the amounts due according to the original terms of the financial assets. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows. The amount of the provision is recognised immediately in the statement of income and retained earnings.Trade and other creditors are initially measured at the transaction price, including any transaction costs, and are subsequently measured at amortised cost using the effective interest method. Amounts that are payable within one year are measured at the undiscounted amount expected to be payable.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 2 (2024: 2 ).
5. Tangible assets

|  | Motor vehicles | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 April 2024 and 31 March 2025 | 12,495 | 12,495 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2024 | 9,952 | 9,952 |  |  |  |  |
| Charge for the year | 689 | 689 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2025 | 10,641 | 10,641 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2025 | 1,854 | 1,854 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2024 | 2,543 | 2,543 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 31/03/25 | 31/03/24
|  |  | £ | £
| Other debtors |  | 57,218 | 36,830
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 31/03/25 | 31/03/24
|  |  | £ | £
| Social security and other taxes |  | 31,792 | 20,322
| Other creditors |  | 9,418 | 4,796
|  |  | _______ | _______
|  |  | 41,210 | 25,118
|  |  | _______ | _______

8. Called up share capital
Issued, called up and fully paid

|  |  | 31/03/25 |  |  |  | 31/03/24 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares shares of £ 1.00 each |  | 100 |  | 100 |  | 100 |  | 100
|  |  | _______ |  | _______ |  | _______ |  | _______

9. Controlling party
R Clark is the ultimate controlling party.