JAMIESON JOINERS & BUILDERS LIMITED

Company Registration Number:
SC406225 (Scotland)

Unaudited abridged accounts for the year ended 29 April 2025

Period of accounts

Start date: 01 May 2024

End date: 29 April 2025

JAMIESON JOINERS & BUILDERS LIMITED

Contents of the Financial Statements

for the Period Ended 29 April 2025

Balance sheet
Notes

JAMIESON JOINERS & BUILDERS LIMITED

Balance sheet

As at 29 April 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 91,630 46,165
Investments:   0 0
Total fixed assets: 91,630 46,165
Current assets
Stocks: 59,185 262,057
Debtors: 4 88,207 13,059
Cash at bank and in hand: 713,314 556,988
Investments:   0 0
Total current assets: 860,706 832,104
Creditors: amounts falling due within one year: 5 (196,389) (240,765)
Net current assets (liabilities): 664,317 591,339
Total assets less current liabilities: 755,947 637,504
Creditors: amounts falling due after more than one year: 6 0 (80,836)
Provision for liabilities: (22,908) (29,336)
Total net assets (liabilities): 733,039 527,332
Capital and reserves
Called up share capital: 1 1
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 733,038 527,331
Shareholders funds: 733,039 527,332

The notes form part of these financial statements

JAMIESON JOINERS & BUILDERS LIMITED

Balance sheet statements

For the year ending 29 April 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 April 2026
and signed on behalf of the board by:

Name: Mr Ronald Jamieson
Status: Director

The notes form part of these financial statements

JAMIESON JOINERS & BUILDERS LIMITED

Notes to the Financial Statements

for the Period Ended 29 April 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Sales 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.

Tangible fixed assets and depreciation policy

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Equipment 25% reducing balance Plant 25% reducing balance Vehicles 25% reducing balance

Valuation and information policy

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Other accounting policies

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

JAMIESON JOINERS & BUILDERS LIMITED

Notes to the Financial Statements

for the Period Ended 29 April 2025

2. Employees

2025 2024
Average number of employees during the period 10 9

JAMIESON JOINERS & BUILDERS LIMITED

Notes to the Financial Statements

for the Period Ended 29 April 2025

3. Tangible Assets

Total
Cost £
At 01 May 2024 468,780
Additions 69,500
At 29 April 2025 538,280
Depreciation
At 01 May 2024 422,615
Charge for year 24,035
At 29 April 2025 446,650
Net book value
At 29 April 2025 91,630
At 30 April 2024 46,165

JAMIESON JOINERS & BUILDERS LIMITED

Notes to the Financial Statements

for the Period Ended 29 April 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

JAMIESON JOINERS & BUILDERS LIMITED

Notes to the Financial Statements

for the Period Ended 29 April 2025

5. Creditors: amounts falling due within one year note

Trade creditors £51,698 (2024 - £164,655) Taxation and social security £116,016 (2024 - £75,251) Accruals £3,281 (2024 - £859) Other creditors £25,394 (2024 - £0)

JAMIESON JOINERS & BUILDERS LIMITED

Notes to the Financial Statements

for the Period Ended 29 April 2025

6. Creditors: amounts falling due after more than one year note

Loans and borrowings £0 (2024 - £80,836)

JAMIESON JOINERS & BUILDERS LIMITED

Notes to the Financial Statements

for the Period Ended 29 April 2025

7. Related party transactions

Name of the related party: Ronald Jamieson
Relationship:
Director
Description of the Transaction: Loans to the company - £23,728 (2024 - £80,836).
£
Balance at 01 May 2024 23,728
Balance at 29 April 2025 80,836