Company Registration No. SC614420 (Scotland)
JKT JOINERS LTD
Unaudited accounts
for the year ended 30 November 2025
JKT JOINERS LTD
Unaudited accounts
Contents
JKT JOINERS LTD
Company Information
for the year ended 30 November 2025
Directors
John Thomson
Kerry Ann Thomson
Company Number
SC614420 (Scotland)
Registered Office
THOMSON HOUSE WELLDALE LANE
NEMPHLAR
LANARK
ML11 9JF
SCOTLAND
Accountants
McKinnon & Co Ltd ACPA
33 Newmarket Street
Ayr
Ayrshire
KA7 1LL
JKT JOINERS LTD
Statement of financial position
as at 30 November 2025
Tangible assets
244,208
239,892
Cash at bank and in hand
35,783
2,539
Creditors: amounts falling due within one year
(11,634)
(20,425)
Net current assets/(liabilities)
38,782
(17,053)
Total assets less current liabilities
282,990
222,839
Creditors: amounts falling due after more than one year
(919,320)
(808,246)
Net liabilities
(636,330)
(585,407)
Called up share capital
2
2
Profit and loss account
(636,332)
(585,409)
Shareholders' funds
(636,330)
(585,407)
For the year ending 30 November 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by
John Thomson
Director
Company Registration No. SC614420
JKT JOINERS LTD
Notes to the Accounts
for the year ended 30 November 2025
JKT JOINERS LTD is a private company, limited by shares, registered in Scotland, registration number SC614420. The registered office is THOMSON HOUSE WELLDALE LANE, NEMPHLAR, LANARK, ML11 9JF, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
97,000
104,737
119,603
321,340
Additions
-
-
49,184
49,184
At 30 November 2025
97,000
104,737
168,787
370,524
At 1 December 2024
-
29,123
52,325
81,448
Charge for the year
-
20,947
23,921
44,868
At 30 November 2025
-
50,070
76,246
126,316
At 30 November 2025
97,000
54,667
92,541
244,208
At 30 November 2024
97,000
75,614
67,278
239,892
JKT JOINERS LTD
Notes to the Accounts
for the year ended 30 November 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
8,474
7,274
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
223,880
223,880
Loans from directors
692,872
569,050
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).