1 April 2022 false Taxfiler 2023.10 SC327156business:PrivateLimitedCompanyLtd2022-04-012023-03-31 SC3271562022-03-31 SC3271562022-04-012023-03-31 SC327156business:AuditExemptWithAccountantsReport2022-04-012023-03-31 SC327156business:FilletedAccounts2022-04-012023-03-31 SC3271562023-03-31 SC327156business:Director12022-04-012023-03-31 SC327156business:RegisteredOffice2022-04-012023-03-31 SC3271562022-03-31 SC327156core:WithinOneYear2023-03-31 SC327156core:WithinOneYear2022-03-31 SC327156core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC327156core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 SC327156core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC327156core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 SC327156core:PreviouslyStatedAmount2023-03-31 SC327156core:PreviouslyStatedAmount2022-03-31 SC327156business:SmallEntities2022-04-012023-03-31 SC327156countries:Scotland2022-04-012023-03-31 SC327156core:PlantMachinery2022-03-31 SC327156core:PlantMachinery2023-03-31 SC327156core:WithinOneYear2022-04-012023-03-31 SC327156business:OrdinaryShareClass12022-04-012023-03-31 SC327156business:OrdinaryShareClass12021-04-012022-03-31 SC327156business:OrdinaryShareClass22022-04-012023-03-31 SC327156business:OrdinaryShareClass22021-04-012022-03-31 SC327156business:AllOrdinaryShares2022-04-012023-03-31 SC327156business:AllOrdinaryShares2021-04-012022-03-31 SC3271562021-04-012022-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC327156 (Scotland)
JOATMOS-GAAG LIMITED Unaudited accounts for the year ended 31 March 2023
JOATMOS-GAAG LIMITED Unaudited accounts Contents
Page
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JOATMOS-GAAG LIMITED Company Information for the year ended 31 March 2023
Director
John Richard Leslie Andean
Company Number
SC327156 (Scotland)
Registered Office
Ar-Dachaidh The Shieling Aviemore Inverness-Shire PH22 1QD
Accountants
TULA JONES EXPRESS ACCOUNTS (UK) LTD 101 KINGROSIA PARK CLYDACH SWANSEA SA6 5PJ
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JOATMOS-GAAG LIMITED Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,853 
3,853 
Current assets
Debtors
- 
150 
Cash at bank and in hand
1,345 
2,886 
1,345 
3,036 
Creditors: amounts falling due within one year
(17,103)
(19,305)
Net current liabilities
(15,758)
(16,269)
Net liabilities
(11,905)
(12,416)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(11,906)
(12,417)
Shareholders' funds
(11,905)
(12,416)
For the year ending 31 March 2023 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 his 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 3 November 2023 and were signed on its behalf by
John Richard Leslie Andean Director Company Registration No. SC327156
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JOATMOS-GAAG LIMITED Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
JOATMOS-GAAG LIMITED is a private company, limited by shares, registered in Scotland, registration number SC327156. The registered office is Ar-Dachaidh, The Shieling, Aviemore, Inverness-Shire, PH22 1QD.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has not been provided during the year under review.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2022
8,489 
At 31 March 2023
8,489 
Depreciation
At 1 April 2022
4,636 
At 31 March 2023
4,636 
Net book value
At 31 March 2023
3,853 
At 31 March 2022
3,853 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
150 
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JOATMOS-GAAG LIMITED Notes to the Accounts for the year ended 31 March 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
72 
196 
Other creditors
463 
405 
Loans from directors
16,568 
18,704 
17,103 
19,305 
Short term creditors £463.00 accounting fees, £16,568.00 director's loan, £72.00 VAT
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
- Shares capital 1 JRL Andean of £- each
- 
- 
1 
1 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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