REGISTERED NUMBER: SC383666 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

J. STRACHAN JOINERY SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Accountants' Report

6

DIRECTOR:

J Strachan

SECRETARY:

REGISTERED OFFICE:

52 Friarshill Crescent

Peterhead

Aberdeenshire

AB42 3PP

REGISTERED NUMBER:

SC383666 (Scotland)

ACCOUNTANTS:

Goldwells Ltd

Goldwells House

Grange Road

Peterhead

Aberdeenshire

AB42 1WN

FIXED ASSETS

Tangible assets

5

17,354

777

CURRENT ASSETS

Cash at bank

4,281

6,291

CREDITORS

Amounts falling due within one year

6

7,371

5,917

NET CURRENT (LIABILITIES)/ASSETS

(3,090

)

374

TOTAL ASSETS LESS CURRENT LIABILITIES

14,264

1,151

CREDITORS

Amounts falling due after more than one year

7

9,115

-

NET ASSETS

5,149

1,151

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

5,147

1,149

SHAREHOLDERS' FUNDS

5,149

1,151

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th May 2026 and were signed by:

J Strachan - Director

1.	STATUTORY INFORMATION

J. Strachan Joinery Services Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The presentation currency is sterling.

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 etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

18,976

Additions

22,794

Disposals

(13,614

)

At 31st August 2025

28,156

DEPRECIATION

At 1st September 2024

18,199

Charge for year

5,785

Eliminated on disposal

(13,182

)

At 31st August 2025

10,802

NET BOOK VALUE

At 31st August 2025

17,354

At 31st August 2024

777

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,546

-

Corporation tax

2,140

5,025

Social security and other taxes

36

-

Director's current account

526

87

Accruals

123

805

7,371

5,917

The loan from the director is interest free with no fixed terms of repayment.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,115

-

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2025 and 31st August 2024:

2025

2024

£

£

J Strachan

Balance outstanding at start of year

(87

)

(61

)

Amounts advanced

36,927

34,223

Amounts repaid

(37,366

)

(34,249

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(526

)

(87

)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Strachan.

The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J. Strachan Joinery Services Ltd for the year ended 31st August 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of J. Strachan Joinery Services Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J. Strachan Joinery Services Ltd and state those matters that we have agreed to state to the director of J. Strachan Joinery Services Ltd in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that J. Strachan Joinery Services Ltd 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 J. Strachan Joinery Services Ltd. You consider that J. Strachan Joinery Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J. Strachan Joinery Services Ltd. 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.

Goldwells Ltd

Goldwells House

Grange Road

Peterhead

Aberdeenshire

AB42 1WN

5th May 2026