Registration number:
Osborne Joinery Services Limited
for the Year Ended 31 August 2025
Osborne Joinery Services Limited
Contents
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Company Information |
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Director's Report |
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Accountants' Report |
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Profit and Loss Account |
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Statement of Comprehensive Income |
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Balance Sheet |
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Statement of Changes in Equity |
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Notes to the Unaudited Financial Statements |
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Detailed Profit and Loss Account |
Osborne Joinery Services Limited
Company Information
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Director |
Mr Stuart Osborne |
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Registered office |
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Accountants |
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Osborne Joinery Services Limited
Director's Report for the Year Ended 31 August 2025
The director presents his report and the financial statements for the year ended 31 August 2025.
Director of the company
The director who held office during the year was as follows:
Principal activity
The principal activity of the company is Joinery Installation
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Osborne Joinery Services Limited
for the Year Ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Osborne Joinery Services Limited for the year ended 31 August 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.
It is your duty to ensure that Osborne Joinery Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Osborne Joinery Services Limited. You consider that Osborne Joinery Services Limited 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 accounts of Osborne Joinery Services Limited. 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 accounts.
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Glasgow
Lanarkshire
G73 1BZ
Osborne Joinery Services Limited
Profit and Loss Account for the Year Ended 31 August 2025
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Note |
2025 |
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Turnover |
- |
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Cost of sales |
( |
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Gross loss |
( |
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Administrative expenses |
( |
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Operating loss |
(1,823) |
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Interest payable and similar expenses |
( |
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Loss before tax |
( |
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Loss for the financial year |
( |
The above results were derived from continuing operations.
The company has no recognised gains or losses for the year other than the results above.
Osborne Joinery Services Limited
Statement of Comprehensive Income for the Year Ended 31 August 2025
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2025 |
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Loss for the year |
( |
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Total comprehensive income for the year |
( |
Osborne Joinery Services Limited
(Registration number: SC543358)
Balance Sheet as at 31 August 2025
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Note |
2025 |
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Current assets |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
100 |
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Retained earnings |
643 |
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Shareholders' funds |
743 |
For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Osborne Joinery Services Limited
Statement of Changes in Equity for the Year Ended 31 August 2025
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Share capital |
Retained earnings |
Total |
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At 1 September 2024 |
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Loss for the year |
- |
( |
( |
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At 31 August 2025 |
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Osborne Joinery Services Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025
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General information |
The company is a private company limited by share capital, incorporated in Scotland.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Going concern
The financial statements have been prepared on a going concern basis.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Osborne Joinery Services Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
Osborne Joinery Services Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025
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Creditors |
Creditors: amounts falling due within one year
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2025 |
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Due within one year |
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Trade creditors |
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Other creditors |
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Creditors: amounts falling due after more than one year
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Note |
2025 |
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Due after one year |
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Loans and borrowings |
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Share capital |
Allotted, called up and fully paid shares
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2025 |
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No. |
£ |
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100 |
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Loans and borrowings |
Non-current loans and borrowings
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2025 |
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Bank borrowings |
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Osborne Joinery Services Limited
Detailed Profit and Loss Account for the Year Ended 31 August 2025
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2025 |
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turnover (analysed below) |
- |
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Cost of sales (analysed below) |
(1,045) |
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Gross loss |
(1,045) |
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Administrative expenses |
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General administrative expenses (analysed below) |
(690) |
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Finance charges (analysed below) |
(88) |
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(778) |
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Operating loss |
(1,823) |
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Interest payable and similar charges (analysed below) |
(783) |
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Loss before tax |
(2,606) |
Osborne Joinery Services Limited
Detailed Profit and Loss Account for the Year Ended 31 August 2025
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2025 |
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Cost of sales |
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Direct costs |
(1,045) |
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General administrative expenses |
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Accountancy fees |
(690) |
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Finance charges |
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Bank charges |
(88) |
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Interest payable and similar expenses |
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Bank loan interest payable |
(783) |