1 March 2022 false No description of principal activity Taxfiler 2023.10.1 SC372532business:PrivateLimitedCompanyLtd2022-03-012023-02-28 SC3725322022-02-28 SC3725322022-03-012023-02-28 SC372532business:AuditExemptWithAccountantsReport2022-03-012023-02-28 SC372532business:FilletedAccounts2022-03-012023-02-28 SC3725322023-02-28 SC372532business:Director12022-03-012023-02-28 SC372532business:Director22022-03-012023-02-28 SC372532business:RegisteredOffice2022-03-012023-02-28 SC3725322022-02-28 SC372532core:WithinOneYear2023-02-28 SC372532core:WithinOneYear2022-02-28 SC372532core:AfterOneYear2023-02-28 SC372532core:AfterOneYear2022-02-28 SC372532core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC372532core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 SC372532core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC372532core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 SC372532core:PreviouslyStatedAmount2023-02-28 SC372532core:PreviouslyStatedAmount2022-02-28 SC372532business:SmallEntities2022-03-012023-02-28 SC372532countries:Scotland2022-03-012023-02-28 SC372532core:ComputerEquipment2022-03-012023-02-28 SC372532core:ComputerEquipment2022-02-28 SC372532core:ComputerEquipment2023-02-28 SC372532business:OrdinaryShareClass12022-03-012023-02-28 SC372532business:OrdinaryShareClass12021-03-012022-02-28 SC3725322021-03-012022-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC372532 (Scotland)
J&O Enterprise Limited Unaudited accounts for the year ended 28 February 2023
J&O Enterprise Limited Unaudited accounts Contents
Page
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J&O Enterprise Limited Company Information for the year ended 28 February 2023
Directors
Y Othman H Ibrahim
Company Number
SC372532 (Scotland)
Registered Office
272 Bath Street Glasgow G2 4JR
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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J&O Enterprise Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
119 
149 
Current assets
Debtors
7,065 
8,075 
Cash at bank and in hand
124 
209 
7,189 
8,284 
Creditors: amounts falling due within one year
(4,023)
(3,954)
Net current assets
3,166 
4,330 
Total assets less current liabilities
3,285 
4,479 
Creditors: amounts falling due after more than one year
(3,081)
(4,263)
Net assets
204 
216 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
202 
214 
Shareholders' funds
204 
216 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 23 November 2023 and were signed on its behalf by
Y Othman Director Company Registration No. SC372532
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J&O Enterprise Limited Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
J&O Enterprise Limited is a private company, limited by shares, registered in Scotland, registration number SC372532. The registered office is 272 Bath Street, Glasgow, G2 4JR.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents invoiced sales to external customers, excluding value added tax.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2022
1,400 
At 28 February 2023
1,400 
Depreciation
At 1 March 2022
1,251 
Charge for the year
30 
At 28 February 2023
1,281 
Net book value
At 28 February 2023
119 
At 28 February 2022
149 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
7,065 
8,075 
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J&O Enterprise Limited Notes to the Accounts for the year ended 28 February 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,279 
1,279 
Taxes and social security
2,094 
2,025 
Accruals
650 
650 
4,023 
3,954 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
3,081 
4,263 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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