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Company registration number: SC128425
Jones and Hoyland Limited
Trading as C.M. Optical
Unaudited filleted financial statements
28 February 2023
Jones and Hoyland Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Jones and Hoyland Limited
Directors and other information
Director Christopher M McGregor
Company number SC128425
Registered office 10 Jardine Place
Bathgate
West Lothian
EH48 4GU
Business address 7 Bank Street
Airdrie
ML6 6AF
Accountants Barrie Scott & Co.
30 Mid Street
Bathgate
EH48 1PT
Jones and Hoyland Limited
Report to the director on the preparation of the
unaudited statutory financial statements of Jones and Hoyland Limited
Year ended 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jones and Hoyland Limited for the year ended 28 February 2023 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of Jones and Hoyland Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Jones and Hoyland Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jones and Hoyland Limited and its director as a body for our work or for this report.
It is your duty to ensure that Jones and Hoyland Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Jones and Hoyland Limited. You consider that Jones and Hoyland Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Jones and Hoyland Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Barrie Scott & Co.
Accountants & Tax Advisers
30 Mid Street
Bathgate
EH48 1PT
1 September 2023
Jones and Hoyland Limited
Statement of financial position
28 February 2023
2023 2022
£ £ £ £
Fixed assets 1,356 1,434
_______ _______
Current assets 90,870 99,304
Prepayments and accrued income 3,450 2,047
_______ _______
94,320 101,351
Creditors: amounts falling due within one year ( 44,022) ( 31,081)
_______ _______
Net current assets 50,298 70,270
_______ _______
Total assets less current liabilities 51,654 71,704
Creditors: amounts falling due after more than one year ( 30,500) ( 50,180)
Accruals and deferred income ( 8,039) ( 3,299)
_______ _______
Net assets 13,115 18,225
_______ _______
Capital and reserves 13,115 18,225
_______ _______
Notes to the financial statements
Jones and Hoyland Limited
Year ended 28 February 2023
1. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2022: 3 ).
2. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2023
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Christopher M McGregor 28,174 701 ( 703) 28,172
_______ _______ _______ _______
2022
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Christopher M McGregor 28,167 702 ( 695) 28,174
_______ _______ _______ _______
Interest of 2.5% is charged on any loans due by the director. There are no fixed terms of repayment.
3. Security
The Royal Bank of Scotland has a floating charge over the free assets and undertakings of the company.
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 17 August 2023 , and are signed on behalf of the board by:
Christopher M McGregor
Director
Company registration number: SC128425
The company is a private company limited by shares, registered in Scotland.