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REGISTERED NUMBER: SC318580














Financial Statements for the Year Ended 31 March 2023

for

Jock Tamson Limited

Jock Tamson Limited (Registered number: SC318580)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Jock Tamson Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Miss A C Brock





REGISTERED OFFICE: c/o Wright Johnston & Mackenzie, Llp
302 St Vincent Street
Glasgow
G2 5RZ





REGISTERED NUMBER: SC318580





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Jock Tamson Limited (Registered number: SC318580)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 322 1,196

CURRENT ASSETS
Debtors 5 14,001 45,486
Cash at bank 44 789
14,045 46,275
CREDITORS
Amounts falling due within one year 6 14,309 47,360
NET CURRENT LIABILITIES (264 ) (1,085 )
TOTAL ASSETS LESS CURRENT LIABILITIES 58 111

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 56 109
58 111

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 her 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 25 October 2023 and were signed by:





Miss A C Brock - Director


Jock Tamson Limited (Registered number: SC318580)

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

1. STATUTORY INFORMATION

Jock Tamson Limited is a private company, limited by shares , registered in Not specified/Other. 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.
Plant and machinery etc - 25% on reducing balance and 15% on 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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 7,461
DEPRECIATION
At 1 April 2022 6,265
Charge for year 874
At 31 March 2023 7,139
NET BOOK VALUE
At 31 March 2023 322
At 31 March 2022 1,196

Jock Tamson Limited (Registered number: SC318580)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Amounts owed by associates 7,304 7,456
Other debtors 6,697 38,030
14,001 45,486

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Taxation and social security 9,356 43,905
Other creditors 4,953 3,455
14,309 47,360

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
Miss A C Brock
Balance outstanding at start of year 38,029 -
Amounts advanced - 38,029
Amounts repaid (31,332 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,697 38,029