BJC INTERIORS LIMITED


Director	Brian Cameron


Registered Address	2 Newtonmore Drive
	Kirkcaldy
	KY2 6FZ


Registered Number	SC429617 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		2,250		2,250
Tangible assets	4		151,504		117,449
Investment property	5		990,203		821,932
			1,143,957		941,631
Current assets
Stocks		21,178		3,833
Debtors	6	21,876		16,428
Cash at bank and on hand		92,971		151,083
		136,025		171,344
Creditors amounts falling due within one year	7	(106,801)		(83,365)
Net current assets (liabilities)			29,224		87,979
Total assets less current liabilities			1,173,181		1,029,610
Creditors amounts falling due after one year	8		(504,171)		(387,641)
Provisions for liabilities			(28,786)		(27,342)
Net assets			640,224		614,627
Capital and reserves
Called up share capital			105		105
Profit and loss account			640,119		614,522
Shareholders' funds			640,224		614,627

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 August 2026, and are signed on its behalf by:

Brian Cameron
Director
Registered Company No. SC429617

BJC INTERIORS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	BJC Interiors Limited is a private company, limited by shares, registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	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 historical cost convention.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Fixtures and fittings	-	10
Vehicles	20	-
Office Equipment	-	3

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

	Finance leases 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.

Finance leases 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.

	Stocks and work in progress
	Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handing costs in bringing stocks to their present location and condition.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 25	2,250	2,250
At 31 March 26	2,250	2,250
Net book value
At 31 March 26	2,250	2,250
At 31 March 25	2,250	2,250

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	11,189	170,907	1,832	4,033	187,961
Additions	2,840	80,483	-	-	83,323
Disposals	-	(56,232)	-	-	(56,232)
At 31 March 26	14,029	195,158	1,832	4,033	215,052
Depreciation and impairment
At 01 April 25	4,983	61,764	766	2,999	70,512
Charge for year	1,290	26,724	183	787	28,984
On disposals	-	(35,948)	-	-	(35,948)
At 31 March 26	6,273	52,540	949	3,786	63,548
Net book value
At 31 March 26	7,756	142,618	883	247	151,504
At 31 March 25	6,206	109,143	1,066	1,034	117,449

5.	Investment property


		£
	Fair value at 01 April 25	821,932
	Additions	168,271
	At 31 March 26	990,203

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	6,134	11,994
Other debtors	12,823	2,650
Prepayments and accrued income	2,919	1,784
Total	21,876	16,428

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	9,222	7,544
Bank borrowings and overdrafts	24,453	16,186
Taxation and social security	17,326	34,845
Finance lease and HP contracts	54,195	21,875
Other creditors	1,460	2,466
Accrued liabilities and deferred income	145	449
Total	106,801	83,365


	The hire purchase creditor is secured over the assets to which it pertains. The Royal Bank of Scotland plc hold a floating charge over the company and investment properties owned. The Aldemore Bank hold a floating charge over the company and the investment properties owned. The Mortgage Lender hold a floating charge over the company and the investment properties owned.

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	449,586	336,926
Other creditors	54,585	50,715
Total	504,171	387,641