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REGISTERED NUMBER: SC398033 (Scotland)















Unaudited Financial Statements

for the Period 1 April 2023 to 31 May 2024

for

JZCT Limited

JZCT Limited (Registered number: SC398033)






Contents of the Financial Statements
for the Period 1 April 2023 to 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JZCT Limited

Company Information
for the Period 1 April 2023 to 31 May 2024







DIRECTORS: J Torrance
Mrs Z Cervena Torrance





REGISTERED OFFICE: Braehead Tullich
Ballater
Aberdeenshire
AB35 5SB





REGISTERED NUMBER: SC398033 (Scotland)





ACCOUNTANTS: The Grant Considine Partnership
Chartered Accountants
46 High Street
Banchory
Aberdeenshire
AB31 5SR

JZCT Limited (Registered number: SC398033)

Balance Sheet
31 May 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 21,848 2,241
Cash at bank and in hand - 101,815
21,848 104,056
CREDITORS
Amounts falling due within one year 5 - 793
NET CURRENT ASSETS 21,848 103,263
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,848

103,263

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 21,748 103,163
21,848 103,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 September 2024 and were signed on its behalf by:





Mrs Z Cervena Torrance - Director


JZCT Limited (Registered number: SC398033)

Notes to the Financial Statements
for the Period 1 April 2023 to 31 May 2024

1. STATUTORY INFORMATION

JZCT Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The company is in the process of being wound up.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 21,848 2,241

JZCT Limited (Registered number: SC398033)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 May 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security - (227 )
Other creditors - 1,020
- 793

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 May 2024 and the year ended 31 March 2023:

2024 2023
£    £   
J Torrance
Balance outstanding at start of period 2,241 3,285
Amounts advanced 8,683 2,241
Amounts repaid - (3,285 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 10,924 2,241

Mrs Z Cervena Torrance
Balance outstanding at start of period - 956
Amounts advanced 10,924 -
Amounts repaid - (956 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 10,924 -

The advances to the company directors will be repaid on dissolution of the company within 9 months fo the year end.

7. GOING CONCERN

The directors decided in May to wind up the company. These accounts are not prepared on a going concern basis.