Acorah Software Products - Accounts Production 19.1.200 false true false 5 August 2024 31 August 2025 31 August 2025 SC818509 Mr Steven Campbell Steven Campbell true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC818509 2024-08-04 SC818509 2025-08-31 SC818509 2024-08-05 2025-08-31 SC818509 frs-core:CurrentFinancialInstruments 2025-08-31 SC818509 frs-core:Non-currentFinancialInstruments 2025-08-31 SC818509 frs-core:ComputerEquipment 2025-08-31 SC818509 frs-core:ComputerEquipment 2024-08-05 2025-08-31 SC818509 frs-core:ComputerEquipment 2024-08-04 SC818509 frs-core:MotorVehicles 2025-08-31 SC818509 frs-core:MotorVehicles 2024-08-05 2025-08-31 SC818509 frs-core:MotorVehicles 2024-08-04 SC818509 frs-core:PlantMachinery 2025-08-31 SC818509 frs-core:PlantMachinery 2024-08-05 2025-08-31 SC818509 frs-core:PlantMachinery 2024-08-04 SC818509 frs-core:ShareCapital 2025-08-31 SC818509 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC818509 frs-bus:PrivateLimitedCompanyLtd 2024-08-05 2025-08-31 SC818509 frs-bus:FilletedAccounts 2024-08-05 2025-08-31 SC818509 frs-bus:SmallEntities 2024-08-05 2025-08-31 SC818509 frs-bus:AuditExempt-NoAccountantsReport 2024-08-05 2025-08-31 SC818509 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-05 2025-08-31 SC818509 1 2024-08-05 2025-08-31 SC818509 frs-bus:Director1 2024-08-05 2025-08-31 SC818509 frs-countries:Scotland 2024-08-05 2025-08-31
Registered number: SC818509
SJC Joinery (Scot) Ltd
Unaudited Financial Statements
For the Period 5 August 2024 to 31 August 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
SJC Joinery (Scot) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
SJC Joinery (Scot) Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC818509

| 31 August 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,208
|  |  | 23,208
CURRENT ASSETS
Stocks | 5 | 1,193 |
Debtors | 6 | 1,130 |
Cash at bank and in hand |  | 5,143 |
|  | 7,466 |
Creditors: Amounts Falling Due Within One Year | 7 | (21,973 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,507 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,701
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (6,108 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,528 )
NET ASSETS |  |  | 65
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1
Profit and Loss Account |  |  | 64
SHAREHOLDERS' FUNDS |  |  | 65

Page 1
Page 2
SJC Joinery (Scot) Ltd
Balance Sheet (continued)
As At 31 August 2025
For the period ending 31 August 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Steven Campbell Director
05/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SJC Joinery (Scot) Ltd
Notes to the Financial Statements
For the Period 5 August 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
SJC Joinery (Scot) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC818509 . The registered office is 85 Inchview Crescent, Wallyford, Musselburgh, EH21 8LS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10% Straight Line
Motor Vehicles | 10% Straight Line
Computer Equipment | 10% Straight Line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
Page 3
Page 4
SJC Joinery (Scot) Ltd
Notes to the Financial Statements (continued)
For the Period 5 August 2024 to 31 August 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 5 August 2024 | - | - | - | -
Additions | 11,000 | 13,768 | 989 | 25,757
As at 31 August 2025 | 11,000 | 13,768 | 989 | 25,757
Depreciation
As at 5 August 2024 | - | - | - | -
Provided during the period | 1,100 | 1,377 | 72 | 2,549
As at 31 August 2025 | 1,100 | 1,377 | 72 | 2,549
Net Book Value
As at 31 August 2025 | 9,900 | 12,391 | 917 | 23,208
As at 5 August 2024 | - | - | - | -

5. Stocks

| 31 August 2025
--- | ---
| £
Work in progress | 1,193

6. Debtors

| 31 August 2025
--- | ---
| £
Due within one year
Other debtors | 1,130

7. Creditors: Amounts Falling Due Within One Year

| 31 August 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 2,365
Trade creditors | 2,081
Taxation and social security | 17,527
| 21,973

8. Creditors: Amounts Falling Due After More Than One Year

| 31 August 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 6,108

Page 4
Page 5
SJC Joinery (Scot) Ltd
Notes to the Financial Statements (continued)
For the Period 5 August 2024 to 31 August 2025
9. Share Capital

| 31 August 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

10. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
11. Ultimate Controlling Party
The company's ultimate controlling party is Steven Campbell by virtue of his ownership of 76% of the issued share capital in the company.
Page 5