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Registered number: SC525439
Stuart's Joinery Services Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Stuart's Joinery Services Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Stuart's Joinery Services Limited
Company Information
For The Year Ended 31 January 2026
Company Information

Director | S M MacPherson
Company Number | SC525439
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
Stuart's Joinery Services Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC525439

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,345 |  | 1,739
|  |  | 1,345 |  | 1,739
CURRENT ASSETS
Debtors | 5 | 4,961 |  | 18,738 |
Cash at bank and in hand |  | 3,184 |  | 3,869 |
|  | 8,145 |  | 22,607 |
Creditors: Amounts Falling Due Within One Year | 6 | (9,487 ) |  | (23,337 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,342 ) |  | (730 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3 |  | 1,009
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (819 )
NET ASSETS |  |  | 3 |  | 190
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 1 |  | 188
SHAREHOLDERS' FUNDS |  |  | 3 |  | 190

Page 2
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Stuart's Joinery Services Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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

S M MacPherson Director
3rd August 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Stuart's Joinery Services Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Stuart's Joinery Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC525439 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery | 4 years straight line
Motor Vehicles | 5 years straight line
Computer Equipment | 4 years straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under
hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are
depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the
future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2025: 1)
1 1
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Stuart's Joinery Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | - | 20,394 | 2,457 | 22,851
Additions | 258 | - | - | 258
As at 31 January 2026 | 258 | 20,394 | 2,457 | 23,109
Depreciation
As at 1 February 2025 | - | 20,394 | 718 | 21,112
Provided during the period | 38 | - | 614 | 652
As at 31 January 2026 | 38 | 20,394 | 1,332 | 21,764
Net Book Value
As at 31 January 2026 | 220 | - | 1,125 | 1,345
As at 1 February 2025 | - | - | 1,739 | 1,739

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 455 |  | -
Other debtors | 4,506 |  | 18,738
| 4,961 |  | 18,738

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 300
Trade creditors | 669 |  | 6,120
Bank loans and overdrafts | 1,004 |  | 2,015
Other creditors | 147 |  | 264
Taxation and social security | 7,667 |  | 14,638
| 9,487 |  | 23,337

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 819

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 300

Page 5
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Stuart's Joinery Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Stuart MacPherson | 18,640 | 20,052 | (34,288 ) | - | 4,403

The above loan is unsecured, interest free and repayable on demand.
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