REGISTERED NUMBER: SC827691 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 NOVEMBER 2024 TO 30 NOVEMBER 2025

FOR

ELITE JOINERY AND FIRE PROTECTION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Ferns

REGISTERED OFFICE:

Block 2 Unit 4 Dundyvan Industrial Estat

Coatbridge

ML5 4AQ

REGISTERED NUMBER:

SC827691 (Scotland)

ACCOUNTANTS:

Kean Jarman & Company

Chartered Accountants

27 Ingram Street

Glasgow

G1 1HA

FIXED ASSETS

Tangible assets

4

10,616

CURRENT ASSETS

Debtors

5

250,970

Cash at bank and in hand

100,542

351,512

CREDITORS

Amounts falling due within one year

6

239,895

NET CURRENT ASSETS

111,617

TOTAL ASSETS LESS CURRENT LIABILITIES

122,233

PROVISIONS FOR LIABILITIES

2,654

NET ASSETS

119,579

CAPITAL AND RESERVES

Called up share capital

8

65

Capital redemption reserve

35

Retained earnings

119,479

SHAREHOLDERS' FUNDS

119,579

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2026 and were signed by:

D J Ferns - Director

1.	STATUTORY INFORMATION

Elite Joinery And Fire Protection 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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

-

25% on reducing balance

Office equipment & fixtures

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 9 .

4.	TANGIBLE FIXED ASSETS

Office

Plant and

equipment

machinery

& fixtures

Totals

£

£

£

COST

Additions

850

13,305

14,155

At 30 November 2025

850

13,305

14,155

DEPRECIATION

Charge for period

213

3,326

3,539

At 30 November 2025

213

3,326

3,539

NET BOOK VALUE

At 30 November 2025

637

9,979

10,616

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

139,252

Other debtors

41,310

Tax

8,779

Prepayments and accrued income

61,629

250,970

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

54,506

Tax

85,471

VAT

74,318

Accrued expenses

25,600

239,895

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

£

Within one year

20,800

Between one and five years

24,267

45,067

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

1

65

100 Ordinary shares of 1 each were allotted and fully paid for cash at par during the period.

The company bought back 35 ordinary shares during the year from the outgoing Director.

9.	RELATED PARTY DISCLOSURES

The company purchased 35 ordinary shares from the outgoing director during the year.

The company director owed £6,000 to the company at the year end. This was repaid after the year end. The maximum amount outstanding was £6,000 during the year.