SC619961falsepiping design2023-03-012024-02-28http://www.companieshouse.gov.uk/2023-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2023-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2023-02-28http://www.companieshouse.gov.uk/cd:Director12023-03-012024-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2024-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-28http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-02-28http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-02-28http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-02-28http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-03-012024-02-28http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-03-012024-02-28http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22023-03-012024-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2023-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2024-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-03-012024-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2023-03-012024-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-02-28http://www.companieshouse.gov.uk/2023-03-012024-02-28http://www.companieshouse.gov.uk/2023-02-28http://www.companieshouse.gov.uk/cd:FRS1022023-03-012024-02-28http://www.companieshouse.gov.uk/2024-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2023-03-012024-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-03-012024-02-28iso4217:GBPxbrli:sharesxbrli:pure
Registered number: SC619961

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

ACCOUNTS
FOR THE YEAR ENDED 28/02/2024

Prepared By:
Cass N Co Ltd
Accountants - IFA
18 Mallpark Road
Montrose
Angus
DD10 8NS

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

ACCOUNTS
FOR THE YEAR ENDED 28/02/2024
DIRECTORS
Jamie Cormac Miller
REGISTERED OFFICE
17 Broomhill Drive
Muir Of Ord
IV6 7WH
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC619961
ACCOUNTANTS
Cass N Co Ltd
Accountants - IFA
18 Mallpark Road
Montrose
Angus
DD10 8NS

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

ACCOUNTS
FOR THEYEARENDED28/02/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

BALANCE SHEET AT 28/02/2024
20242023
Notes££
FIXED ASSETS
Intangible assets357,42257,422
Tangible assets423,73228,174
81,15485,596
CURRENT ASSETS
Stock100,000100,000
Cash at bank and in hand4,5882,429
104,588102,429
CREDITORS: Amounts falling due within one year6199,122176,793
NET CURRENT LIABILITIES(94,534)(74,364)
TOTAL ASSETS LESS CURRENT LIABILITIES(13,380)11,232
CAPITAL AND RESERVES
Called up share capital722
Profit and loss account(13,382)11,230
SHAREHOLDERS' FUNDS(13,380)11,232
For the year ending 28/02/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/03/2024 and signed on their behalf by
.............................
Jamie Cormac Miller
Director

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
Fixtures and Fittings 15%
Equipment 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

2. EMPLOYEES
20242023
No.No.
Average number of employees66
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/03/202357,42257,422
At 28/02/202457,42257,422
Depreciation
At 28/02/2024--
Net Book Amounts
At 28/02/202457,42257,422
At 28/02/202357,42257,422
4. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsEquipmentTotal
££££
Cost
At 01/03/202341,7532,5401,74246,035
Additions3,224--3,224
At 28/02/202444,9772,5401,74249,259
Depreciation
At 01/03/202316,1497051,00717,861
For the year7,2072751847,666
At 28/02/202423,3569801,19125,527
Net Book Amounts
At 28/02/202421,6211,56055123,732
At 28/02/202325,6041,83573528,174

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

5. STOCK 20242023
££
Stock comprises:
Stock100,000100,000
100,000100,000
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax171,243
VAT4,674736
PAYE control462726
Directors current account175,578167,657
Trade creditors2,1515,606
Other creditors15,000-
Accruals1,240825
199,122176,793
7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
1 Class B shares of £1 each11
22