SJC Joinery (Scot) Ltd

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

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

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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.

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

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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

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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.

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