REGISTERED NUMBER: SC457246 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

P&P Joinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Parlane

C Pender

REGISTERED OFFICE:

Scottcourt House

West Princes Street

Helensburgh

G84 8BP

REGISTERED NUMBER:

SC457246 (Scotland)

ACCOUNTANTS:

Macleod Fulton

Scottcourt House

West Princes Street

Helensburgh

Argyll & Bute

G84 8BP

FIXED ASSETS

Tangible assets

4

12,272

4,029

CURRENT ASSETS

Debtors

5

12,855

12,680

Cash at bank

8,389

3,992

21,244

16,672

CREDITORS

Amounts falling due within one year

6

23,901

20,291

NET CURRENT LIABILITIES

(2,657

)

(3,619

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,615

410

CREDITORS

Amounts falling due after more than one year

7

8,528

-

NET ASSETS

1,087

410

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

987

310

SHAREHOLDERS' FUNDS

1,087

410

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

C Pender - Director

1.	STATUTORY INFORMATION

P&P Joinery Limited 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 etc

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

20,148

Additions

14,400

Disposals

(15,478

)

At 31 August 2025

19,070

DEPRECIATION

At 1 September 2024

16,119

Charge for year

4,091

Eliminated on disposal

(13,412

)

At 31 August 2025

6,798

NET BOOK VALUE

At 31 August 2025

12,272

At 31 August 2024

4,029

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

1,600

Other debtors

12,855

11,080

12,855

12,680

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

2,380

-

Taxation and social security

4,324

4,517

Other creditors

17,197

15,774

23,901

20,291

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

8,528

-

8.	CONTINGENT LIABILITIES

As at 31 August 2025 the company had no contingent liabilities (2024 - £nil).

9.	CAPITAL COMMITMENTS

As at 31 August 2025 the company had no capital commitments (2024 - £nil).

10.	RELATED PARTY DISCLOSURES