11 November 2022 false No description of principal activity Taxfiler 2024.5 SC750116business:PrivateLimitedCompanyLtd2022-11-112023-11-30 SC7501162022-11-10 SC7501162022-11-112023-11-30 SC750116business:AuditExempt-NoAccountantsReport2022-11-112023-11-30 SC750116business:FilletedAccounts2022-11-112023-11-30 SC7501162023-11-30 SC750116business:Director12022-11-112023-11-30 SC750116business:RegisteredOffice2022-11-112023-11-30 SC750116core:WithinOneYear2023-11-30 SC750116core:AfterOneYear2023-11-30 SC750116core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC750116core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC750116core:PreviouslyStatedAmount2023-11-30 SC750116business:SmallEntities2022-11-112023-11-30 SC750116countries:Scotland2022-11-112023-11-30 SC750116core:AdditionsToInvestments2023-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC750116 (Scotland)
JL Stone Optics Ltd Unaudited accounts for the period from 11 November 2022 to 30 November 2023
JL Stone Optics Ltd Unaudited accounts Contents
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JL Stone Optics Ltd Company Information for the period from 11 November 2022 to 30 November 2023
Director
James Stone
Company Number
SC750116 (Scotland)
Registered Office
111 Glover Street Perth PH2 0JF United Kingdom
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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JL Stone Optics Ltd Statement of financial position as at 30 November 2023
2023 
Notes
£ 
Fixed assets
Investments
78,452 
Current assets
Cash at bank and in hand
6,013 
Creditors: amounts falling due within one year
(10,645)
Net current liabilities
(4,632)
Total assets less current liabilities
73,820 
Creditors: amounts falling due after more than one year
(69,323)
Net assets
4,497 
Capital and reserves
Called up share capital
1 
Profit and loss account
4,496 
Shareholders' funds
4,497 
For the period ending 30 November 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 25 July 2024 and were signed on its behalf by
James Stone Director Company Registration No. SC750116
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JL Stone Optics Ltd Notes to the Accounts for the period from 11 November 2022 to 30 November 2023
1
Statutory information
JL Stone Optics Ltd is a private company, limited by shares, registered in Scotland, registration number SC750116. The registered office is 111 Glover Street, Perth, PH2 0JF, United Kingdom.
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 period, 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.
4
Investments
Other investments 
£ 
Valuation at 11 November 2022
- 
Additions
78,452 
Valuation at 30 November 2023
78,452 
5
Creditors: amounts falling due within one year
2023 
£ 
Bank loans and overdrafts
8,731 
Taxes and social security
1,554 
Accruals
360 
10,645 
6
Creditors: amounts falling due after more than one year
2023 
£ 
Bank loans
69,323 
7
Average number of employees
During the period the average number of employees was 0.
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