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J&S Holdings Ltd

Registered Number
SC603310
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2023

J&S Holdings Ltd
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

Burns, Stephen

Registered Address

32 Newlands Road
Glasgow
G43 2JD

Registered Number

SC603310 (Scotland)
J&S Holdings Ltd
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets645276
45276
Current assets
Cash at bank and on hand1,92466
1,92466
Creditors amounts falling due within one year7(5,834)(4,034)
Net current assets (liabilities)(3,910)(3,968)
Total assets less current liabilities(3,865)(3,692)
Net assets(3,865)(3,692)
Capital and reserves
Called up share capital11
Profit and loss account(3,866)(3,693)
Shareholders' funds(3,865)(3,692)
The financial statements were approved and authorised for issue by the Director on 1 November 2023, and are signed on its behalf by:
Burns, Stephen
Director
Registered Company No. SC603310
J&S Holdings Ltd
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in 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.
4.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
The balance sheet is in a net liability position. However, the director will continue to fund the business to ensure liabilities are paid as they fall due. Therefore, these accounts are prepared on a going concern basis.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 August 22699699
At 31 July 23699699
Depreciation and impairment
At 01 August 22423423
Charge for year231231
At 31 July 23654654
Net book value
At 31 July 234545
At 31 July 22276276
7.Creditors within one year

2023

2022

££
Other creditors4,0342,234
Accrued liabilities and deferred income1,8001,800
Total5,8344,034