2022-12-012023-11-302023-11-30falseSC520829JORDANHILL GARDEN SUPPLIES 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JORDANHILL GARDEN SUPPLIES LTD

Registered Number
SC520829
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

JORDANHILL GARDEN SUPPLIES LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

CONNELLY, Catherine Mary
CRAIG, Gerard Edward

Registered Address

425 Shelley Road
Glasgow
G12 0XW

Registered Number

SC520829 (Scotland)
JORDANHILL GARDEN SUPPLIES LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3364,061202,019
364,061202,019
Current assets
Stocks4172,155130,000
Debtors541,05758,890
Cash at bank and on hand125,448151,635
338,660340,525
Creditors amounts falling due within one year6(239,723)(282,155)
Net current assets (liabilities)98,93758,370
Total assets less current liabilities462,998260,389
Creditors amounts falling due after one year(125,875)(20,627)
Net assets337,123239,762
Capital and reserves
Called up share capital100100
Share premium140,000140,000
Profit and loss account197,02399,662
Shareholders' funds337,123239,762
The financial statements were approved and authorised for issue by the Board of Directors on 20 June 2024, and are signed on its behalf by:
CONNELLY, Catherine Mary
Director
CRAIG, Gerard Edward
Director

Registered Company No. SC520829
JORDANHILL GARDEN SUPPLIES LTD
Notes to the Financial Statements
for the year ended 30 November 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 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
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
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year77
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 22238,861
Additions177,170
At 30 November 23416,031
Depreciation and impairment
At 01 December 2236,842
Charge for year15,128
At 30 November 2351,970
Net book value
At 30 November 23364,061
At 30 November 22202,019
4.Stocks

2023

2022

££
Finished goods172,155130,000
Total172,155130,000
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables35,25755,620
Prepayments and accrued income5,8003,270
Total41,05758,890
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables90,706161,189
Amounts owed to related parties48,54152,041
Taxation and social security23,27426,898
Finance lease and HP contracts75,08240,186
Other creditors720442
Accrued liabilities and deferred income1,4001,399
Total239,723282,155
7.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts125,87520,627