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Company Registration No. SC460348 (Scotland)
A & K BUILDERS & JOINERS LTD Unaudited accounts for the year ended 30 September 2025
A & K BUILDERS & JOINERS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A & K BUILDERS & JOINERS LTD Company Information for the year ended 30 September 2025
Director
Mr Antony O'Malley
Company Number
SC460348 (Scotland)
Registered Office
25 Kingshill Avenue Glasgow G68 9NF Scotland
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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A & K BUILDERS & JOINERS LTD Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,496 
3,120 
Current assets
Inventories
31,337 
33,061 
Debtors
5
2,854 
2,852 
Cash at bank and in hand
2,950 
16,472 
37,141 
52,385 
Creditors: amounts falling due within one year
6
(13,448)
(18,380)
Net current assets
23,693 
34,005 
Total assets less current liabilities
26,189 
37,125 
Creditors: amounts falling due after more than one year
7
(22,959)
(32,000)
Net assets
3,230 
5,125 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
3,229 
5,124 
Shareholders' funds
3,230 
5,125 
For the year ending 30 September 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 March 2026 and were signed on its behalf by
Mr Antony O'Malley Director Company Registration No. SC460348
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A & K BUILDERS & JOINERS LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
A & K BUILDERS & JOINERS LTD is a private company, limited by shares, registered in Scotland, registration number SC460348. The registered office is 25 Kingshill Avenue, Glasgow, G68 9NF, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Depreciation charged at 20%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
3,790 
10,600 
14,390 
At 30 September 2025
3,790 
10,600 
14,390 
Depreciation
At 1 October 2024
1,849 
9,421 
11,270 
Charge for the year
388 
236 
624 
At 30 September 2025
2,237 
9,657 
11,894 
Net book value
At 30 September 2025
1,553 
943 
2,496 
At 30 September 2024
1,941 
1,179 
3,120 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,324 
2,852 
Trade debtors
530 
- 
2,854 
2,852 
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A & K BUILDERS & JOINERS LTD Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
10,935 
16,468 
Taxes and social security
1,553 
952 
Accruals
960 
960 
13,448 
18,380 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
22,959 
32,000 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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