IRIS Accounts Production v24.2.0.383 SC474212 director 1.5.23 30.4.24 30.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4742122023-04-30SC4742122024-04-30SC4742122023-05-012024-04-30SC4742122022-04-30SC4742122022-05-012023-04-30SC4742122023-04-30SC474212ns15:Scotland2023-05-012024-04-30SC474212ns14:PoundSterling2023-05-012024-04-30SC474212ns10:Director12023-05-012024-04-30SC474212ns10:PrivateLimitedCompanyLtd2023-05-012024-04-30SC474212ns10:SmallEntities2023-05-012024-04-30SC474212ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-30SC474212ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-30SC474212ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-30SC474212ns10:FullAccounts2023-05-012024-04-30SC474212ns5:CurrentFinancialInstruments2024-04-30SC474212ns5:CurrentFinancialInstruments2023-04-30SC474212ns5:Non-currentFinancialInstruments2024-04-30SC474212ns5:Non-currentFinancialInstruments2023-04-30SC474212ns5:ShareCapital2024-04-30SC474212ns5:ShareCapital2023-04-30SC474212ns5:CapitalRedemptionReserve2024-04-30SC474212ns5:CapitalRedemptionReserve2023-04-30SC474212ns5:RetainedEarningsAccumulatedLosses2024-04-30SC474212ns5:RetainedEarningsAccumulatedLosses2023-04-30SC474212ns10:RegisteredOffice2023-05-012024-04-30SC474212ns5:PlantMachinery2023-04-30SC474212ns5:PlantMachinery2023-05-012024-04-30SC474212ns5:PlantMachinery2024-04-30SC474212ns5:PlantMachinery2023-04-30SC474212ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-30SC474212ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30
REGISTERED NUMBER: SC474212 (Scotland)















Financial Statements for the Year Ended 30 April 2024

for

KLEBOE JARDINE LTD

KLEBOE JARDINE LTD (REGISTERED NUMBER: SC474212)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2


KLEBOE JARDINE LTD (REGISTERED NUMBER: SC474212)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
Fixed assets
Tangible assets 4 14,453 18,186

Current assets
Debtors 5 80,110 78,900
Cash at bank 177,421 203,917
257,531 282,817
Creditors
Amounts falling due within one year 6 (93,568 ) (119,174 )
Net current assets 163,963 163,643
Total assets less current liabilities 178,416 181,829

Creditors
Amounts falling due after more than one
year

7

(8,761

)

(16,738

)

Provisions for liabilities (3,179 ) (4,546 )
Net assets 166,476 160,545

Capital and reserves
Called up share capital 1 1
Capital redemption reserve 1 1
Retained earnings 166,474 160,543
166,476 160,545

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2024 and were signed by:





E G Jardine - Director


KLEBOE JARDINE LTD (REGISTERED NUMBER: SC474212)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. Statutory information

Kleboe Jardine Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC474212

Registered office: 91 George Street
Edinburgh
EH2 3ES

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


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 net of VAT and
trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from recruitment services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Interest and dividends receivable

Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Taxation
Current taxation represents the amount of taxation payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation represents the future taxation consequences of transactions and events recognised in the
financial statements of current and previous periods. It is recognised in respect of all timing differences, with
certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved taxation losses and other deferred taxation assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred taxation liabilities or other future taxable profits.

Deferred taxation is measured using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

KLEBOE JARDINE LTD (REGISTERED NUMBER: SC474212)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


2. Accounting policies - continued

Pension costs and other post-retirement benefits
The company operates money purchase (defined contribution) pension scheme. Contributions are charged against profits on the amounts payable for the year.

Hire purchase and leases
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those
held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Bank and cash
Cash at bank and in hand includes cash and short term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

3. Employees and directors

The average number of employees during the year was 5 (2023 - 6 ) .

4. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 May 2023 56,313
Additions 1,084
At 30 April 2024 57,397
Depreciation
At 1 May 2023 38,127
Charge for year 4,817
At 30 April 2024 42,944
Net book value
At 30 April 2024 14,453
At 30 April 2023 18,186

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 80,110 78,900

KLEBOE JARDINE LTD (REGISTERED NUMBER: SC474212)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 8,519 8,519
Trade creditors 20,850 -
Taxation and social security 60,800 92,205
Other creditors 3,399 18,450
93,568 119,174

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 8,761 16,738