Registered number
SC574035
JCSG Ltd
Filleted Accounts
31 August 2023
JCSG Ltd
Registered number: SC574035
Balance Sheet
as at 31 August 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 168,277 168,296
Current assets
Cash at bank and in hand 9,137 11,150
Creditors: amounts falling due within one year 4 (13,209) (14,926)
Net current liabilities (4,072) (3,776)
Total assets less current liabilities 164,205 164,520
Creditors: amounts falling due after more than one year 5 (9,919) (33,691)
Net assets 154,286 130,829
Capital and reserves
Called up share capital 100 100
Profit and loss account 154,186 130,729
Shareholders' funds 154,286 130,829
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Devanny
Director
Approved by the board on 30 January 2024
JCSG Ltd
Notes to the Accounts
for the year ended 31 August 2023
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax asset is recognised in respect of a tax loss that can be carried forwards to be relieved against tax due in a future period.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 4 -
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 September 2022 168,166 233 168,399
At 31 August 2023 168,166 233 168,399
Depreciation
At 1 September 2022 - 103 103
Charge for the year - 19 19
At 31 August 2023 - 122 122
Net book value
At 31 August 2023 168,166 111 168,277
At 31 August 2022 168,166 130 168,296
4 Creditors: amounts falling due within one year 2023 2022
£ £
Corporation tax 5,511 10,478
Other taxes and social security costs 5,488 3,803
Trade creditors 2,210 645
13,209 14,926
5 Creditors: amounts falling due after one year 2023 2022
£ £
Director's account 9,919 33,691
6 Other information
JCSG Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
8 Boston Road
Viewfield Industrial Estate
Glenrothes
Fife
KY6 2RE
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