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REGISTERED NUMBER: SC348847 (Scotland)















































Unaudited Financial Statements

for the Year Ended

30 September 2018

for

J. Beagrie Limited

J. Beagrie Limited (Registered number: SC348847)






Contents of the Financial Statements
for the Year Ended 30 September 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

J. Beagrie Limited

Company Information
for the Year Ended 30 September 2018







DIRECTORS: Jonathan Beagrie
Mrs Kerry Ann Beagrie





SECRETARY:





REGISTERED OFFICE: 32 Greenbank Road
Fraserburgh
Aberdeenshire
AB43 7GA





REGISTERED NUMBER: SC348847 (Scotland)





ACCOUNTANTS: Acumen Accountants & Advisors Limited
Acumen House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN

J. Beagrie Limited (Registered number: SC348847)

Balance Sheet
30 September 2018

2018 2017
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 3,100 3,100
Tangible assets 6 10,020 10,262
13,120 13,362

CURRENT ASSETS
Debtors 7 298 766
Cash at bank 305,861 168,230
306,159 168,996
CREDITORS
Amounts falling due within one year 8 55,515 23,528
NET CURRENT ASSETS 250,644 145,468
TOTAL ASSETS LESS CURRENT
LIABILITIES

263,764

158,830

PROVISIONS FOR LIABILITIES 1,249 1,295
NET ASSETS 262,515 157,535

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 262,415 157,435
SHAREHOLDERS' FUNDS 262,515 157,535

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each
financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and
which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable
to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors on 31 October 2018 and were signed on its behalf by:





Jonathan Beagrie - Director


J. Beagrie Limited (Registered number: SC348847)

Notes to the Financial Statements
for the Year Ended 30 September 2018

1. STATUTORY INFORMATION

J. Beagrie 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.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The presentation currency is sterling.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where
turnover is recognised when the company obtains the right to consideration.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any
accumulated amortisation and any accumulated impairment losses.

Fishing licence are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Vessel & gear - not provided
Plant and machinery - 25% reducing balance
Computer equipment - 25% reducing balance

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2017 - 2 ) .

J. Beagrie Limited (Registered number: SC348847)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2018

5. INTANGIBLE FIXED ASSETS
Fishing
licence
£   
COST
At 1 October 2017
and 30 September 2018 3,100
NET BOOK VALUE
At 30 September 2018 3,100
At 30 September 2017 3,100

6. TANGIBLE FIXED ASSETS
Vessel & Plant and Computer
gear machinery equipment Totals
£    £    £    £   
COST
At 1 October 2017 4,007 14,928 3,857 22,792
Additions - - 1,949 1,949
At 30 September 2018 4,007 14,928 5,806 24,741
DEPRECIATION
At 1 October 2017 - 9,813 2,717 12,530
Charge for year - 1,429 762 2,191
At 30 September 2018 - 11,242 3,479 14,721
NET BOOK VALUE
At 30 September 2018 4,007 3,686 2,327 10,020
At 30 September 2017 4,007 5,115 1,140 10,262

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Other debtors 298 766

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Corporation tax 24,671 22,256
Director's current account 29,583 11
Accruals 1,261 1,261
55,515 23,528

The loan from the director is interest free with no fixed terms of repayment.

9. ULTIMATE CONTROLLING PARTY

Mr Jonathan Beagrie is the ultimate controlling party.

J. Beagrie Limited

Report of the Accountants to the Directors of
J. Beagrie Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited
financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet.
Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are
not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2018 set out on pages nil to nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Acumen Accountants & Advisors Limited
Acumen House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN


31 October 2018