Armstrong Joinery Products Limited

Registered number

SC240384

Filleted Unaudited Accounts

30 April 2026

J T Rennie & Co

Accountants

5 Buccleuch Street

Dumfries

Armstrong Joinery Products Limited
Registered number:		SC240384
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		235,310			243,258

Current assets
Stocks		123,520			125,007
Debtors	5	116,754			58,720
Cash at bank and in hand		294,335			340,974
		534,609			524,701

Creditors: amounts falling due within one year	6	(253,110)			(265,918)

Net current assets			281,499			258,783

Total assets less current liabilities			516,809			502,041


Provisions for liabilities			(14,641)			(14,794)


Net assets			502,168			487,247

Capital and reserves
Called up share capital			100			100
Profit and loss account			502,068			487,147

Shareholders' funds			502,168			487,247

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Turner
Director
Approved by the board on 2 June 2026

Armstrong Joinery Products Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Plant and machinery			25% reducing balance
	Motor vehicles			20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					19		19


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 May 2025							20,000
	At 30 April 2026							20,000

	Amortisation
	At 1 May 2025							20,000
	At 30 April 2026							20,000

	Net book value
	At 30 April 2026							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	168,357		90,976		283,634		542,967
	Additions	-		2,505		25,030		27,535
	At 30 April 2026	168,357		93,481		308,664		570,502

	Depreciation
	At 1 May 2025	27,994		61,783		209,932		299,709
	Charge for the year	3,367		7,433		24,683		35,483
	At 30 April 2026	31,361		69,216		234,615		335,192

	Net book value
	At 30 April 2026	136,996		24,265		74,049		235,310
	At 30 April 2025	140,363		29,193		73,702		243,258


5	Debtors					2026		2025
£							£

	Trade debtors					110,806		52,723
	Other debtors					5,948		5,997
						116,754		58,720


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					109,768		94,657
	Taxation and social security costs					79,349		69,013
	Other creditors					63,993		102,248
						253,110		265,918


7	Other information

	Armstrong Joinery Products Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	Cample Mill
	Thornhill
	Dumfriesshire
	DG3 5HD