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REGISTERED NUMBER: SC445199 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Cjm Properties (Scotland) Ltd

Cjm Properties (Scotland) Ltd (Registered number: SC445199)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Report of the Accountants 6

Cjm Properties (Scotland) Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: C J Macneil





REGISTERED OFFICE: Unit 1
Levern Industrial Estate
Off Lochlibo Road
Barrhead
G78 1LG





REGISTERED NUMBER: SC445199 (Scotland)





ACCOUNTANTS: William Watson & Co Accountants Ltd
51 Lynnhurst
Uddingston
G71 6SA

Cjm Properties (Scotland) Ltd (Registered number: SC445199)

Statement of Financial Position
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 199,329 183,464

CURRENT ASSETS
Debtors 5 5,835 2,315
Cash at bank 4,002 4,033
9,837 6,348
CREDITORS
Amounts falling due within one year 6 178,638 174,024
NET CURRENT LIABILITIES (168,801 ) (167,676 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,528

15,788

CREDITORS
Amounts falling due after more than one year 7 60,059 43,333
NET LIABILITIES (29,531 ) (27,545 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (29,631 ) (27,645 )
SHAREHOLDERS' FUNDS (29,531 ) (27,545 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 applicable to companies subject to the small companies regime.

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

The financial statements were approved by the director and authorised for issue on 5 October 2023 and were signed by:



C J Macneil - Director


Cjm Properties (Scotland) Ltd (Registered number: SC445199)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Cjm Properties (Scotland) Ltd 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. 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 historical cost convention.

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.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Cjm Properties (Scotland) Ltd (Registered number: SC445199)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 April 2022 197,026 3,605 2,750 203,381
Additions - 21,500 - 21,500
At 31 March 2023 197,026 25,105 2,750 224,881
DEPRECIATION
At 1 April 2022 15,762 3,605 550 19,917
Charge for year 1,970 3,225 440 5,635
At 31 March 2023 17,732 6,830 990 25,552
NET BOOK VALUE
At 31 March 2023 179,294 18,275 1,760 199,329
At 31 March 2022 181,264 - 2,200 183,464

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
VAT 3,838 318
Deferred tax asset 1,997 1,997
5,835 2,315

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts - 9,125
Other loans 7,967 27,967
Trade creditors 8,425 3,066
Tax (70 ) (70 )
Social security and other taxes 358 358
Directors' current accounts 161,158 132,778
Accrued expenses 800 800
178,638 174,024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 25,800 -
Bounce back loan 34,259 43,333
60,059 43,333

Cjm Properties (Scotland) Ltd (Registered number: SC445199)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.23 31.3.22
£    £   
Other loans 7,967 27,967

Tennent Caledonian Breweries Ltd have the following standard security over the following properties:-
1) Clachan Bar Public House, 96 Neilston Road, Paisley, PA2 6EL
2) The College Bar 38 High Street, Paisley, PA1 2DQ

Tennent Caledonian Breweries Ltd have a floating charge over the assets of the company.

9. PROVISIONS FOR LIABILITIES
Deferred Other
tax provisions
£    £   
Balance at 1 April 2022 (1,997 ) (1,997 )
Tax Losses
Balance at 31 March 2023 (1,997 ) (1,997 )

Cjm Properties (Scotland) Ltd

Report of the Accountants to the Director of
Cjm Properties (Scotland) Ltd

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2023 set out on pages three to seven 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.






William Watson & Co Accountants Ltd
51 Lynnhurst
Uddingston
G71 6SA


5 October 2023