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Company Registration No. SC357748 (Scotland)
BRAND JAMIESON & CO. LIMITED Unaudited accounts for the year ended 30 April 2023
BRAND JAMIESON & CO. LIMITED Unaudited accounts Contents
Page
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BRAND JAMIESON & CO. LIMITED Company Information for the year ended 30 April 2023
Director
DAVID BRAND
Company Number
SC357748 (Scotland)
Registered Office
2 VICTORIA PLACE RUTHERGLEN G73 2JP
Accountants
Brand Jamieson & Co Ltd 2 Victoria Place Rutherglen Glasgow G73 2JP
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BRAND JAMIESON & CO. LIMITED Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
59,473 
33,724 
Current assets
Inventories
3,316 
15,240 
Debtors
69,480 
116,858 
Cash at bank and in hand
210,253 
103,581 
283,049 
235,679 
Creditors: amounts falling due within one year
(98,133)
(135,720)
Net current assets
184,916 
99,959 
Net assets
244,389 
133,683 
Capital and reserves
Called up share capital
40 
40 
Profit and loss account
244,349 
133,643 
Shareholders' funds
244,389 
133,683 
For the year ending 30 April 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 director acknowledges his 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 and authorised for issue on 16 May 2023 and were signed on its behalf by
DAVID BRAND Director Company Registration No. SC357748
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BRAND JAMIESON & CO. LIMITED Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
BRAND JAMIESON & CO. LIMITED is a private company, limited by shares, registered in Scotland, registration number SC357748. The registered office is 2 VICTORIA PLACE, RUTHERGLEN, G73 2JP.
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% on reducing balance.
Plant & machinery
15% on reducing balance.
Motor vehicles
25% reducing balance.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2022
36,000 
At 30 April 2023
36,000 
Amortisation
At 1 May 2022
36,000 
At 30 April 2023
36,000 
Net book value
At 30 April 2023
- 
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BRAND JAMIESON & CO. LIMITED Notes to the Accounts for the year ended 30 April 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
8,936 
24,785 
44,210 
77,931 
Additions
- 
391 
44,990 
45,381 
At 30 April 2023
8,936 
25,176 
89,200 
123,312 
Depreciation
At 1 May 2022
8,936 
24,219 
11,052 
44,207 
Charge for the year
- 
145 
19,487 
19,632 
At 30 April 2023
8,936 
24,364 
30,539 
63,839 
Net book value
At 30 April 2023
- 
812 
58,661 
59,473 
At 30 April 2022
- 
566 
33,158 
33,724 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
59,480 
110,590 
Other debtors
10,000 
6,268 
69,480 
116,858 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
4,142 
2,561 
VAT
46,369 
48,609 
Taxes and social security
41,790 
42,221 
Other creditors
1,692 
24,365 
Loans from directors
343 
12,396 
Accruals
3,797 
5,568 
98,133 
135,720 
8
Transactions with related parties
During the year , dividends of £35,000 (2022 £70,000 ) were paid to the directors.
9
Controlling party
The controlling party is the director David Brand.
10
Average number of employees
During the year the average number of employees was 3 (2022: 4).
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