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Jones Associates (Scotland) Limited

Registered Number
SC369798
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

Jones Associates (Scotland) Limited
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Jones, Michael

Registered Address

10 Newton Terrace
Glasgow
G3 7PJ

Registered Number

SC369798 (Scotland)
Jones Associates (Scotland) Limited
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets352,64264,756
52,64264,756
Current assets
Debtors43,77774,849
Cash at bank and on hand129,88080,636
173,657155,485
Creditors amounts falling due within one year4(43,587)(49,750)
Net current assets (liabilities)130,070105,735
Total assets less current liabilities182,712170,491
Creditors amounts falling due after one year5(10,436)(15,569)
Net assets172,276154,922
Capital and reserves
Called up share capital100100
Profit and loss account172,176154,822
Shareholders' funds172,276154,922
The financial statements were approved and authorised for issue by the Director on 12 August 2024, and are signed on its behalf by:
Jones, Michael
Director
Registered Company No. SC369798
Jones Associates (Scotland) Limited
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
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 Section1A Small Entities and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Vehicles-4
Office Equipment25-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 January 2362,59011,63414,79389,017
Additions-6,275-6,275
At 31 December 2362,59017,90914,79395,292
Depreciation and impairment
At 01 January 235,2168,70510,34024,261
Charge for year15,6471,6281,11418,389
At 31 December 2320,86310,33311,45442,650
Net book value
At 31 December 2341,7277,5763,33952,642
At 31 December 2257,3742,9294,45364,756
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables180-
Taxation and social security37,30243,666
Finance lease and HP contracts5,6615,661
Other creditors444423
Total43,58749,750
5.Creditors: amounts due after one year

2023

2022

££
Other creditors10,43615,569
Total10,43615,569
6.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts10,43615,569