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Company Registration No. SC721732 (Scotland)
AJF Joinery Ltd Unaudited accounts for the year ended 28 February 2026
AJF Joinery Ltd Unaudited accounts Contents
Page
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AJF Joinery Ltd Company Information for the year ended 28 February 2026
Director
Andrew Fraser
Company Number
SC721732 (Scotland)
Registered Office
5 FAIRWAYS AVENUE MUIR OF ORD IV6 7PZ SCOTLAND
Accountants
Signature Accounting Solutions Ltd 3rd Floor 33 Academy Street Inverness IV1 1JN
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AJF Joinery Ltd Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
23,705 
46,220 
Current assets
Debtors
16,677 
11,733 
Cash at bank and in hand
6,816 
15,466 
23,493 
27,199 
Creditors: amounts falling due within one year
(13,834)
(16,117)
Net current assets
9,659 
11,082 
Total assets less current liabilities
33,364 
57,302 
Creditors: amounts falling due after more than one year
(18,993)
(24,130)
Net assets
14,371 
33,172 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
14,370 
33,171 
Shareholders' funds
14,371 
33,172 
For the year ending 28 February 2026 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 28 July 2026 and were signed on its behalf by
Andrew Fraser Director Company Registration No. SC721732
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AJF Joinery Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
AJF Joinery Ltd is a private company, limited by shares, registered in Scotland, registration number SC721732. The registered office is 5 FAIRWAYS AVENUE, MUIR OF ORD, IV6 7PZ, 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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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:
Plant & machinery
25% Straight Line
Motor vehicles
33% Straight Line
Computer equipment
25% Straight Line
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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AJF Joinery Ltd Notes to the Accounts for the year ended 28 February 2026
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2025
25,906 
70,743 
1,061 
2,144 
99,854 
Additions
5,172 
- 
- 
92 
5,264 
At 28 February 2026
31,078 
70,743 
1,061 
2,236 
105,118 
Depreciation
At 1 March 2025
9,011 
43,743 
106 
774 
53,634 
Charge for the year
7,769 
19,581 
106 
323 
27,779 
At 28 February 2026
16,780 
63,324 
212 
1,097 
81,413 
Net book value
At 28 February 2026
14,298 
7,419 
849 
1,139 
23,705 
At 28 February 2025
16,895 
27,000 
955 
1,370 
46,220 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,775 
799 
Other debtors
13,902 
10,934 
16,677 
11,733 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
7,334 
VAT
10,248 
(318)
Obligations under finance leases and hire purchase contracts
5,762 
7,794 
Taxes and social security
640 
(465)
Loans from directors
(3,341)
1,247 
Accruals
525 
525 
13,834 
16,117 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
18,993 
24,130 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Andrew Fraser
Director Capital Contribution
28,673 
- 
- 
28,673 
28,673 
- 
- 
28,673 
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AJF Joinery Ltd Notes to the Accounts for the year ended 28 February 2026
9
Average number of employees
During the year the average number of employees was 3 (2025: 6).
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