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JEMIMA SCOTLAND LTD

Registered Number
SC472582
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2024

JEMIMA SCOTLAND LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Kellie Simpson

Registered Address

33 Rosabelle Street
Kirkcaldy
KY1 3DP

Registered Number

SC472582 (Scotland)
JEMIMA SCOTLAND LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34657
4657
Current assets
Stocks515-
Debtors44,97319,277
Cash at bank and on hand361426
5,84919,703
Creditors amounts falling due within one year5(6,158)(3,205)
Net current assets (liabilities)(309)16,498
Total assets less current liabilities(263)16,555
Creditors amounts falling due after one year6(20,059)(21,293)
Provisions for liabilities(9)(11)
Net assets(20,331)(4,749)
Capital and reserves
Called up share capital200200
Profit and loss account(20,531)(4,949)
Shareholders' funds(20,331)(4,749)
The financial statements were approved and authorised for issue by the Director on 22 August 2024, and are signed on its behalf by:
Kellie Simpson
Director
Registered Company No. SC472582
JEMIMA SCOTLAND LTD
Notes to the Financial Statements
for the year ended 30 April 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will continue to support the company as required.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Reducing balance (%)Straight line (years)
Fixtures and fittings20-
Office Equipment-3
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 May 233862,5822,968
At 30 April 243862,5822,968
Depreciation and impairment
At 01 May 233292,5822,911
Charge for year11-11
At 30 April 243402,5822,922
Net book value
At 30 April 2446-46
At 30 April 2357-57
4.Debtors: amounts due within one year

2024

2023

££
Other debtors4,97319,277
Total4,97319,277
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts2,4352,370
Other creditors2,523-
Accrued liabilities and deferred income1,200835
Total6,1583,205
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts20,05921,293
Total20,05921,293