FM JOINERY (SCOTLAND) LTD

FM JOINERY (SCOTLAND) LTD
Contents Page
For the Period 01 January 2025 to 30 April 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

FM JOINERY (SCOTLAND) LTD Accountants' Report For the Period 01 January 2025 to 30 April 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Scottish Tax Bureau 30 April 2026 .................................................... Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH 07 May 2026 1

FM JOINERY (SCOTLAND) LTD
Accountants' Report
For the Period 01 January 2025 to 30 April 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Scottish Tax Bureau
30 April 2026

....................................................

Scottish Tax Bureau
94 Hope Street

Glasgow
G2 6PH
07 May 2026

1

FM JOINERY (SCOTLAND) LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2024 £
Fixed assets
Tangible fixed assets	3	3,262	4,349
		3,262	4,349
Current assets
Debtors		5,385	6,502
Cash at bank and in hand		4,215	3,523
		9,600	10,025
Creditors: amount falling due within one year		(5,336)	(4,435)
Net current assets		4,264	5,590

Total assets less current liabilities		7,526	9,939
Net assets		7,526	9,939

Capital and reserves
Called up share capital		100	100
Profit and loss account		7,426	9,839
Shareholders' funds		7,526	9,939

For the period ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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

The financial statements were approved by the director on 07 May 2026 and were signed by:

-------------------------------
Fergus MCMEEKEN
Director

2

FM JOINERY (SCOTLAND) LTD
Notes to the Abridged Financial Statements
For the Period 01 January 2025 to 30 April 2026

General Information

FM JOINERY (SCOTLAND) LTD is a private company, limited by shares, registered in Scotland, registration number SC584004, registration address 94 HOPE STREET, SUITE 2.11 , GLASGOW, G2 6PH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Plant and Machinery	25% Reducing Balance

2.	Average number of employees Average number of employees during the period was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 January 2025	6,300	10,796	17,096
Additions	-	-	-
Disposals	-	-	-
At 30 April 2026	6,300	10,796	17,096
Depreciation
At 01 January 2025	3,872	8,875	12,747
Charge for period	607	480	1,087
On disposals	-	-	-
At 30 April 2026	4,479	9,355	13,834
Net book values
Closing balance as at 30 April 2026	1,821	1,441	3,262
Opening balance as at 01 January 2025	2,428	1,921	4,349

3

Registered Number: SC584004
Scotland
FM JOINERY (SCOTLAND) LTD

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 30 April 2026