REGISTERED NUMBER: SC094619 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Turners Roller Doors Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Colin David Turner

REGISTERED OFFICE:

30/34 Wilson Place

Nerston

East Kilbride

G74 4QD

REGISTERED NUMBER:

SC094619 (Scotland)

ACCOUNTANTS:

Accountants Plus

Chartered Certified Accountants

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

FIXED ASSETS

Tangible assets

4

298,622

306,446

CURRENT ASSETS

Stocks

18,656

39,725

Debtors

5

100,912

51,447

Cash at bank

14,694

15,899

134,262

107,071

CREDITORS

Amounts falling due within one year

6

192,779

168,736

NET CURRENT LIABILITIES

(58,517

)

(61,665

)

TOTAL ASSETS LESS CURRENT LIABILITIES

240,105

244,781

CREDITORS

Amounts falling due after more than one year

7

-

3,750

NET ASSETS

240,105

241,031

CAPITAL AND RESERVES

Called up share capital

25,000

25,000

Fair value reserve

8

212,585

212,585

Retained earnings

2,520

3,446

240,105

241,031

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 3 June 2026 and were signed by:

Colin David Turner - Director

1.	STATUTORY INFORMATION

Turners Roller Doors 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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 the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

at varying rates on cost

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 15% on reducing balance and 10% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and bank balances

Cash and bank balances are measured at the transaction price.

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 October 2024

and 30 September 2025

270,000

189,196

459,196

DEPRECIATION

At 1 October 2024

-

152,750

152,750

Charge for year

-

7,824

7,824

At 30 September 2025

-

160,574

160,574

NET BOOK VALUE

At 30 September 2025

270,000

28,622

298,622

At 30 September 2024

270,000

36,446

306,446

Included in cost or valuation of land and buildings is freehold land of £ 7,000 (2024 - £ 7,000 ) which is not depreciated.

Cost or valuation at 30 September 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2019

173,722

-

173,722

Cost

96,278

189,196

285,474

270,000

189,196

459,196

If land and buildings had not been revalued they would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

96,278

96,278

Aggregate depreciation

38,863

38,863

Value of land in freehold land and buildings

7,000

7,000

Land and buildings were valued on an open market basis on 30 September 2019 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

33,486

26,464

Loans to employees

950

-

Directors' current accounts

65,910

20,871

VAT

-

4,112

Prepayments and accrued income

566

-

100,912

51,447

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

39,050

33,598

Other loans

50,318

-

Trade creditors

73,401

112,899

Corporation tax

6,709

8,854

Social security and other taxes

2,179

4,031

VAT

11,769

-

Other creditors

4,584

4,744

Pension creditor

718

854

Accrued expenses

4,051

3,756

192,779

168,736

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

3,750

8.

RESERVES

Fair

value

reserve

£

At 1 October 2024

and 30 September 2025

212,585

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

Colin David Turner

Balance outstanding at start of year

20,871

-

Amounts advanced

45,039

20,871

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

65,910

20,871