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REGISTERED NUMBER: SC446750 (Scotland)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

KEAN JARMAN LIMITED

KEAN JARMAN LIMITED (REGISTERED NUMBER: SC446750)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KEAN JARMAN LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2023







DIRECTORS: P C Jarman
Mrs M Kean





REGISTERED OFFICE: 27 Ingram Street
Glasgow
G1 1HA





REGISTERED NUMBER: SC446750 (Scotland)





ACCOUNTANTS: Kean Jarman & Company
Chartered Accountants
27 Ingram Street
Glasgow
G1 1HA

KEAN JARMAN LIMITED (REGISTERED NUMBER: SC446750)

BALANCE SHEET
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 86,465 95,040
Tangible assets 5 562 702
87,027 95,742

CURRENT ASSETS
Debtors 6 20,056 32,310
Cash at bank 152,792 144,330
172,848 176,640
CREDITORS
Amounts falling due within one year 7 74,092 70,526
NET CURRENT ASSETS 98,756 106,114
TOTAL ASSETS LESS CURRENT
LIABILITIES

185,783

201,856

CREDITORS
Amounts falling due after more than one
year

8

10,829

15,853
NET ASSETS 174,954 186,003

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 174,754 185,803
SHAREHOLDERS' FUNDS 174,954 186,003

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.

KEAN JARMAN LIMITED (REGISTERED NUMBER: SC446750)

BALANCE SHEET - continued
31 March 2023


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 16 November 2023 and were signed on its behalf by:




Mrs M Kean - Director



P C Jarman - Director


KEAN JARMAN LIMITED (REGISTERED NUMBER: SC446750)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Kean Jarman 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 8 ) .

KEAN JARMAN LIMITED (REGISTERED NUMBER: SC446750)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 171,500
AMORTISATION
At 1 April 2022 76,460
Amortisation for year 8,575
At 31 March 2023 85,035
NET BOOK VALUE
At 31 March 2023 86,465
At 31 March 2022 95,040

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2022
and 31 March 2023 853 3,858 4,711
DEPRECIATION
At 1 April 2022 736 3,273 4,009
Charge for year 23 117 140
At 31 March 2023 759 3,390 4,149
NET BOOK VALUE
At 31 March 2023 94 468 562
At 31 March 2022 117 585 702

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 14,204 20,696
Other debtors 50 6,050
Prepayments and accrued income 5,802 5,564
20,056 32,310

KEAN JARMAN LIMITED (REGISTERED NUMBER: SC446750)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 5,004 4,980
Trade creditors 7,226 7,799
Tax 41,448 40,043
Social security and other taxes 2,286 2,671
VAT 11,457 10,480
Directors' current accounts 6,671 3,467
Accrued expenses - 1,086
74,092 70,526

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans - 1-2 years 5,004 4,980
Bank loans - 2-5 years 5,825 10,873
10,829 15,853

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.23 31.3.22
£    £   
Within one year 36,196 15,928
Between one and five years 108,588 43,356
144,784 59,284

10. RELATED PARTY DISCLOSURES

The directors were owed £6,671 (2022- £3,467) at the year end. The maximum amount outstanding during the year was £6,671.