1 December 2020 false No description of principal activity Taxfiler 2022.8.3 SC582518business:PrivateLimitedCompanyLtd2020-12-012021-11-30 SC5825182020-11-30 SC5825182020-12-012021-11-30 SC582518business:AuditExempt-NoAccountantsReport2020-12-012021-11-30 SC582518business:FullAccounts2020-12-012021-11-30 SC5825182021-11-30 SC582518business:Director12020-12-012021-11-30 SC582518business:RegisteredOffice2020-12-012021-11-30 SC5825182020-11-30 SC582518core:WithinOneYear2021-11-30 SC582518core:WithinOneYear2020-11-30 SC582518core:RetainedEarningsAccumulatedLosses2021-11-30 SC582518core:RetainedEarningsAccumulatedLosses2020-11-30 SC582518business:SmallEntities2020-12-012021-11-30 SC582518countries:Scotland2020-12-012021-11-30 SC582518core:MotorVehicles2020-11-30 SC582518core:FurnitureFittings2020-11-30 SC582518core:ComputerEquipment2020-11-30 SC582518core:MotorVehicles2020-12-012021-11-30 SC582518core:FurnitureFittings2020-12-012021-11-30 SC582518core:ComputerEquipment2020-12-012021-11-30 SC582518core:MotorVehicles2021-11-30 SC582518core:FurnitureFittings2021-11-30 SC582518core:ComputerEquipment2021-11-30 SC5825182019-12-012020-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC582518 (Scotland)
Jo MacFarlane Ltd Unaudited accounts for the year ended 30 November 2021
Jo MacFarlane Ltd Unaudited accounts Contents
Page
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Jo MacFarlane Ltd Company Information for the year ended 30 November 2021
Director
Joanna Barton
Company Number
SC582518 (Scotland)
Registered Office
Craigholm Ladywalk Anstruther Fife KY10 3EX United Kingdom
Accountants
Gillian Cameron 3 Main Street Thornton Fife KY1 4AE
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Jo MacFarlane Ltd Statement of financial position as at 30 November 2021
2021 
2020 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,270 
6,266 
Current assets
Debtors
14,099 
1,590 
Cash at bank and in hand
5,685 
10,290 
19,784 
11,880 
Creditors: amounts falling due within one year
64 
(57)
Net current assets
19,848 
11,823 
Net assets
27,118 
18,089 
Capital and reserves
Profit and loss account
27,118 
18,089 
Shareholders' funds
27,118 
18,089 
For the year ending 30 November 2021 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 director acknowledges her 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 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 and authorised for issue on 28 August 2022 and were signed on its behalf by
Joanna Barton Director Company Registration No. SC582518
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Jo MacFarlane Ltd Notes to the Accounts for the year ended 30 November 2021
1
Statutory information
Jo MacFarlane Ltd is a private company, limited by shares, registered in Scotland, registration number SC582518. The registered office is Craigholm, Ladywalk, Anstruther, Fife, KY10 3EX, United Kingdom.
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:
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2020
4,650 
1,093 
523 
6,266 
Additions
- 
- 
1,004 
1,004 
At 30 November 2021
4,650 
1,093 
1,527 
7,270 
Depreciation
At 30 November 2021
- 
- 
- 
- 
Net book value
At 30 November 2021
4,650 
1,093 
1,527 
7,270 
At 30 November 2020
4,650 
1,093 
523 
6,266 
5
Debtors: amounts falling due within one year
2021 
2020 
£ 
£ 
VAT
- 
14 
Trade debtors
- 
673 
Other debtors
14,099 
903 
14,099 
1,590 
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Jo MacFarlane Ltd Notes to the Accounts for the year ended 30 November 2021
6
Creditors: amounts falling due within one year
2021 
2020 
£ 
£ 
Trade creditors
909 
869 
Taxes and social security
(973)
(812)
(64)
57 
7
Average number of employees
During the year the average number of employees was 0 (2020: 0).
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