Silverfin false false 31/12/2023 01/01/2023 31/12/2023 B Aitken 25/11/2021 I Buchan 25/11/2021 I Ferguson 01/02/2019 F Hardie 19/06/1992 B Komanski 25/11/2021 J M Pirrie 25/11/2021 J S Pirrie 25/11/2021 30 August 2024 The principal activity of the company during the financial period was that of a holding company. SC038170 2023-12-31 SC038170 bus:Director1 2023-12-31 SC038170 bus:Director2 2023-12-31 SC038170 bus:Director3 2023-12-31 SC038170 bus:Director4 2023-12-31 SC038170 bus:Director5 2023-12-31 SC038170 bus:Director6 2023-12-31 SC038170 bus:Director7 2023-12-31 SC038170 2022-12-31 SC038170 core:CurrentFinancialInstruments 2023-12-31 SC038170 core:CurrentFinancialInstruments 2022-12-31 SC038170 core:ShareCapital 2023-12-31 SC038170 core:ShareCapital 2022-12-31 SC038170 core:SharePremium 2023-12-31 SC038170 core:SharePremium 2022-12-31 SC038170 core:RetainedEarningsAccumulatedLosses 2023-12-31 SC038170 core:RetainedEarningsAccumulatedLosses 2022-12-31 SC038170 core:CostValuation 2022-12-31 SC038170 core:CostValuation 2023-12-31 SC038170 bus:OrdinaryShareClass1 2023-12-31 SC038170 2023-01-01 2023-12-31 SC038170 bus:FilletedAccounts 2023-01-01 2023-12-31 SC038170 bus:SmallEntities 2023-01-01 2023-12-31 SC038170 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 SC038170 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC038170 bus:Director1 2023-01-01 2023-12-31 SC038170 bus:Director2 2023-01-01 2023-12-31 SC038170 bus:Director3 2023-01-01 2023-12-31 SC038170 bus:Director4 2023-01-01 2023-12-31 SC038170 bus:Director5 2023-01-01 2023-12-31 SC038170 bus:Director6 2023-01-01 2023-12-31 SC038170 bus:Director7 2023-01-01 2023-12-31 SC038170 2022-01-01 2022-12-31 SC038170 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 SC038170 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC038170 (Scotland)

J. & G. HARDIE & CO. LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH THE REGISTRAR

J. & G. HARDIE & CO. LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023

Contents

J. & G. HARDIE & CO. LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2023
J. & G. HARDIE & CO. LIMITED

BALANCE SHEET (continued)

AS AT 31 DECEMBER 2023
Note 2023 2022
£ £
Fixed assets
Investments 3 800 800
800 800
Current assets
Debtors 4 521 521
521 521
Net current assets 521 521
Total assets less current liabilities 1,321 1,321
Net assets 1,321 1,321
Capital and reserves
Called-up share capital 5 1,469 1,469
Share premium account 1,500 1,500
Profit and loss account ( 1,648 ) ( 1,648 )
Total shareholder's funds 1,321 1,321

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of J. & G. Hardie & Co. Limited (registered number: SC038170) were approved and authorised for issue by the Board of Directors on 30 August 2024. They were signed on its behalf by:

I Ferguson
Director
J. & G. HARDIE & CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
J. & G. HARDIE & CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

J. & G. Hardie & Co. Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Cadder House Unit 4, 160 Clober Road, Milngavie, Glasgow, G62 7LW, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 7 7

3. Fixed asset investments

Investments in subsidiaries

2023
£
Cost
At 01 January 2023 800
At 31 December 2023 800
Carrying value at 31 December 2023 800
Carrying value at 31 December 2022 800

4. Debtors

2023 2022
£ £
Other debtors 521 521

5. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
146,940 Ordinary Shares shares of £ 0.01 each 1,469 1,469