1 May 2025 false No description of principal activity Taxfiler 2024.6 SC377043business:PrivateLimitedCompanyLtd2025-05-012026-04-30 SC3770432025-04-30 SC3770432025-05-012026-04-30 SC377043business:AuditExemptWithAccountantsReport2025-05-012026-04-30 SC377043business:AbridgedAccounts2025-05-012026-04-30 SC3770432026-04-30 SC377043business:Director12025-05-012026-04-30 SC377043business:Director22025-05-012026-04-30 SC377043business:RegisteredOffice2025-05-012026-04-30 SC3770432025-04-30 SC377043core:WithinOneYear2026-04-30 SC377043core:WithinOneYear2025-04-30 SC377043core:AfterOneYear2026-04-30 SC377043core:AfterOneYear2025-04-30 SC377043core:ShareCapitalcore:PreviouslyStatedAmount2026-04-30 SC377043core:ShareCapitalcore:PreviouslyStatedAmount2025-04-30 SC377043core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-04-30 SC377043core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-04-30 SC377043core:PreviouslyStatedAmount2026-04-30 SC377043core:PreviouslyStatedAmount2025-04-30 SC377043business:SmallEntities2025-05-012026-04-30 SC377043countries:Scotland2025-05-012026-04-30 SC377043core:PlantMachinery2025-05-012026-04-30 SC377043core:MotorVehicles2025-05-012026-04-30 SC377043business:Director212025-05-012026-04-30 SC377043business:Director212025-04-30 SC377043business:Director212026-04-30 SC3770432024-05-012025-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC377043 (Scotland)
Create Building, Joinery And Preservation Ltd Unaudited accounts for the year ended 30 April 2026
Create Building, Joinery And Preservation Ltd Unaudited accounts Contents
Page
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Create Building, Joinery And Preservation Ltd Company Information for the year ended 30 April 2026
Directors
Mr W Wood Mr R Woods
Company Number
SC377043 (Scotland)
Registered Office
19 Muirhouse Way Edinburgh EH4 4RW Scotland
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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Create Building, Joinery And Preservation Ltd Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
180 
6,570 
Current assets
Inventories
3,000 
6,000 
Debtors
35,946 
51,832 
Cash at bank and in hand
28,328 
33,171 
67,274 
91,003 
Creditors: amounts falling due within one year
(57,862)
(70,680)
Net current assets
9,412 
20,323 
Total assets less current liabilities
9,592 
26,893 
Creditors: amounts falling due after more than one year
(2,692)
(6,684)
Net assets
6,900 
20,209 
Capital and reserves
Called up share capital
101 
101 
Profit and loss account
6,799 
20,108 
Shareholders' funds
6,900 
20,209 
For the year ending 30 April 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by
Mr R Woods Director Company Registration No. SC377043
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Create Building, Joinery And Preservation Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Create Building, Joinery And Preservation Ltd is a private company, limited by shares, registered in Scotland, registration number SC377043. The registered office is 19 Muirhouse Way, Edinburgh, EH4 4RW, 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:
Plant & machinery
20% Straight line
Motor vehicles
20% Straight line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 May 2025
27,206 
Disposals
(24,528)
At 30 April 2026
2,678 
Depreciation
At 1 May 2025
20,636 
Charge for the year
90 
On disposals
(18,228)
At 30 April 2026
2,498 
Net book value
At 30 April 2026
180 
At 30 April 2025
6,570 
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Create Building, Joinery And Preservation Ltd Notes to the Accounts for the year ended 30 April 2026
5
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr R Woods
Directors Loan
(2,079)
(613)
- 
(2,692)
(2,079)
(613)
- 
(2,692)
6
Transactions with related parties
The company was under the control of Mr W Wood and Mr R Woods throughout the current and previous period. Mr W Wood and Mr R Woods are managing directors and equal shareholders. At the start of the year the company owed Mr R Woods an amount of £2,079 and during the year various amounts were advanced to the company and various amounts repaid to him. At the balance sheet date the amount due to Mr R Woods £2,692 and this amount is included in creditors due over one year. There is no fixed date for repayment of this loan and no interest was charged on this loan.
7
Average number of employees
During the year the average number of employees was 6 (2025: 6).
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