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REGISTERED NUMBER: SC422195 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

FOR

J GILMOUR LIMITED

J GILMOUR LIMITED (REGISTERED NUMBER: SC422195)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J GILMOUR LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: J G Gilmour
Mrs A H Gilmour





REGISTERED OFFICE: 24 Clydeview
Bothwell
Lanarkshire
G71 8NW





REGISTERED NUMBER: SC422195 (Scotland)





ACCOUNTANTS: J Gilmour Limited
Certified Accountants
24 Clydeview
Bothwell
Glasgow
Lanarkshire
G71 8NW

J GILMOUR LIMITED (REGISTERED NUMBER: SC422195)

BALANCE SHEET
30 APRIL 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 278 278

CURRENT ASSETS
Debtors 5 33,209 34,858
Cash at bank 6,584 7,708
39,793 42,566
CREDITORS
Amounts falling due within one year 6 42,470 26,777
NET CURRENT (LIABILITIES)/ASSETS (2,677 ) 15,789
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,399

)

16,067

CREDITORS
Amounts falling due after more than one
year

7

(9,967

)

(14,567

)

PROVISIONS FOR LIABILITIES 8 (42 ) (42 )
NET (LIABILITIES)/ASSETS (12,408 ) 1,458

CAPITAL AND RESERVES
Called up share capital 9 20 20
Retained earnings 10 (12,428 ) 1,438
SHAREHOLDERS' FUNDS (12,408 ) 1,458

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

J GILMOUR LIMITED (REGISTERED NUMBER: SC422195)

BALANCE SHEET - continued
30 APRIL 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 February 2024 and were signed on its behalf by:





J G Gilmour - Director


J GILMOUR LIMITED (REGISTERED NUMBER: SC422195)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

J Gilmour Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

J GILMOUR LIMITED (REGISTERED NUMBER: SC422195)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2022
and 30 April 2023 4,275 2,350 6,625
DEPRECIATION
At 1 May 2022
and 30 April 2023 4,272 2,075 6,347
NET BOOK VALUE
At 30 April 2023 3 275 278
At 30 April 2022 3 275 278

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 2,100 6,629
Other debtors 31,109 28,229
33,209 34,858

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 4,600 4,600
Taxation and social security 37,870 19,341
Other creditors - 2,836
42,470 26,777

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 9,967 14,567

8. PROVISIONS FOR LIABILITIES
30.4.23 30.4.22
£    £   
Deferred tax
Accelerated capital allowances 42 42

J GILMOUR LIMITED (REGISTERED NUMBER: SC422195)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2022 42
Accelerated capital allowances
Balance at 30 April 2023 42

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
20 Ordinary £1 20 20

10. RESERVES
Retained
earnings
£   

At 1 May 2022 1,438
Deficit for the year (13,866 )
At 30 April 2023 (12,428 )

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2023 and 30 April 2022:

30.4.23 30.4.22
£    £   
J G Gilmour
Balance outstanding at start of year 23,367 11,929
Amounts advanced 71,694 45,184
Amounts repaid (68,814 ) (33,746 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,247 23,367