Company registration number: SC227927
Annual report and unaudited financial statements
for the period ended 30 September 2025
for
J G Joiners & Builders Ltd.
Pages for filing with the Registrar
Company registration number: SC227927
J G Joiners & Builders Ltd.
Balance sheet
as at 30 September 2025
Note £ £
Fixed assets
Tangible assets 4 68,781
68,781
Current assets
Stocks 1,020
Debtors 60,931
Cash at bank and in hand 116,815
178,766
Creditors: amounts falling due within one year
(104,380)
Net current assets 74,386
Total assets less current liabilities 143,167
Creditors: Amounts falling due after more than one year
21,706
Provisions for liabilities (1,207)
NET ASSETS 163,666
Capital and reserves
Called up share capital (101)
Profit and loss account 163,767
TOTAL EQUITY 163,666
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 30 September 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC227927
J G Joiners & Builders Ltd.
Balance sheet - continued
as at 30 September 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J GOLDIE, Director
14 August 2026
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J G Joiners & Builders Ltd.
Notes to the financial statements
for the period ended 30 September 2025
1 Company information
J G Joiners & Builders Ltd. is a private company registered in Scotland. Its registered number is SC227927. The company is limited by shares. Its registered office is 109 Sheephousehill, Fauldhouse, Bathgate, West Lothian, EH47 9EN.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
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.
Land and buildings:
Freehold property - 3.33% straight line
Plant and machinery etc.:
Plant and machinery - 20% straight line
Fixtures & fittings -
Motor vehicles -
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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J G Joiners & Builders Ltd.
Notes to the financial statements - continued
for the period ended 30 September 2025
2 Accounting policies - continued
Taxation
Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the period the average number of employees was 4.
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J G Joiners & Builders Ltd.
Notes to the financial statements - continued
for the period ended 30 September 2025
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
Additions 22,667 15,975 38,642
Disposals - (7,500) (7,500)
At 30 September 2025 30,085 156,057 186,142
Depreciation
Charge for period 248 12,273 12,521
Eliminated on disposal - (6,499) (6,499)
At 30 September 2025 989 116,372 117,361
Net book value
At 30 September 2025 29,096 39,685 68,781
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