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Company Registration No. SC075814 (Scotland)
M.B. Jarvie Limited Unaudited accounts for the year ended 31 July 2023
M.B. Jarvie Limited Unaudited accounts Contents
Page
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M.B. Jarvie Limited Company Information for the year ended 31 July 2023
Directors
Adam Jarvie Michael Jarvie
Company Number
SC075814 (Scotland)
Registered Office
65 Stanley Street Kinning Park Glasgow G41 1JA Scotland
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
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M.B. Jarvie Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
282,398 
301,727 
Current assets
Inventories
65,411 
50,800 
Debtors
8,121 
5,937 
Cash at bank and in hand
81,727 
71,397 
155,259 
128,134 
Creditors: amounts falling due within one year
(40,160)
(60,298)
Net current assets
115,099 
67,836 
Total assets less current liabilities
397,497 
369,563 
Creditors: amounts falling due after more than one year
(20,000)
(30,000)
Net assets
377,497 
339,563 
Capital and reserves
Called up share capital
2,000 
2,000 
Profit and loss account
375,497 
337,563 
Shareholders' funds
377,497 
339,563 
For the year ending 31 July 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 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 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 of Directors and authorised for issue on 22 April 2024 and were signed on its behalf by
Adam Jarvie Director Company Registration No. SC075814
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M.B. Jarvie Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
M.B. Jarvie Limited is a private company, limited by shares, registered in Scotland, registration number SC075814. The registered office is 65 Stanley Street, Kinning Park, Glasgow, G41 1JA, Scotland.
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.
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
2% straight line
Plant & machinery
25% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
318,304 
271,324 
589,628 
Additions
- 
7,413 
7,413 
At 31 July 2023
318,304 
278,737 
597,041 
Depreciation
At 1 August 2022
114,408 
173,493 
287,901 
Charge for the year
1,492 
25,250 
26,742 
At 31 July 2023
115,900 
198,743 
314,643 
Net book value
At 31 July 2023
202,404 
79,994 
282,398 
At 31 July 2022
203,896 
97,831 
301,727 
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M.B. Jarvie Limited Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
191 
Accrued income and prepayments
8,121 
5,746 
8,121 
5,937 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Trade creditors
1,532 
3,914 
Taxes and social security
37,590 
24,520 
Other creditors
1,540 
1,401 
Loans from directors
(10,668)
20,240 
Accruals
166 
223 
40,160 
60,298 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
20,000 
30,000 
8
Average number of employees
During the year the average number of employees was 6 (2022: 6).
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