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REGISTERED NUMBER: SC073801 (Scotland)
















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

J.C. ROXBURGH PROPERTIES LIMITED

J.C. ROXBURGH PROPERTIES LIMITED (REGISTERED NUMBER: SC073801)






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


J.C. ROXBURGH PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: S Roxburgh
J C Roxburgh





SECRETARY: S Roxburgh





REGISTERED OFFICE: 151 Glasgow Road
Clydebank
G81 1LQ





REGISTERED NUMBER: SC073801 (Scotland)





ACCOUNTANTS: Robert J Hart & Company
Chartered Accountants
Arran House
15D Skye Road
Prestwick
Ayrshire
KA9 2TA

J.C. ROXBURGH PROPERTIES LIMITED (REGISTERED NUMBER: SC073801)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 490 1,723

CURRENT ASSETS
Debtors 5 79,500 79,500
Cash at bank 111,772 96,064
191,272 175,564
CREDITORS
Amounts falling due within one year 6 33,336 36,977
NET CURRENT ASSETS 157,936 138,587
TOTAL ASSETS LESS CURRENT
LIABILITIES

158,426

140,310

PROVISIONS FOR LIABILITIES 8 93 327
NET ASSETS 158,333 139,983

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 158,233 139,883
158,333 139,983

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 directors acknowledge their 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 Board of Directors and authorised for issue on 21 September 2023 and were signed on its behalf by:



S Roxburgh - Director


J.C. ROXBURGH PROPERTIES LIMITED (REGISTERED NUMBER: SC073801)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

J.C. Roxburgh Properties Limited 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.
Improvements to property - 10% on cost
Plant & equipment - 25% on cost

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Client monies
The company holds monies on behalf of clients in designated client bank accounts. These monies have not been included as assets as no economic benefits associated with them are expected to flow to the company. No corresponding liability has been recognised.

J.C. ROXBURGH PROPERTIES LIMITED (REGISTERED NUMBER: SC073801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant &
property equipment Totals
£    £    £   
COST
At 1 April 2022
and 31 March 2023 13,801 67,186 80,987
DEPRECIATION
At 1 April 2022 13,801 65,463 79,264
Charge for year - 1,233 1,233
At 31 March 2023 13,801 66,696 80,497
NET BOOK VALUE
At 31 March 2023 - 490 490
At 31 March 2022 - 1,723 1,723

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Amounts owed by group undertakings 79,500 79,500

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors (1 ) -
Taxation and social security 24,315 22,610
Other creditors 9,022 14,367
33,336 36,977

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.23 31.3.22
£    £   
Within one year 4,779 4,779
Between one and five years 4,779 4,779
In more than five years 2,733 7,512
12,291 17,070

8. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 93 327

J.C. ROXBURGH PROPERTIES LIMITED (REGISTERED NUMBER: SC073801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2022 327
Provided during year (234 )
Balance at 31 March 2023 93

9. RELATED PARTY DISCLOSURES

Balance due from parent at year end is £79,500 (2022 £79,500).
This loan is interest free and repayable on demand.

10. CLIENT MONIES

In accordance with the accounting policy, monies held on behalf of clients have not been included as bank balances or as liabilities. At the year end these amounted to £93,579 (2022 £91,293).