1 January 2023 false No description of principal activity Taxfiler 2024.5 SC718354business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC7183542022-12-31 SC7183542023-01-012023-12-31 SC718354business:AuditExemptWithAccountantsReport2023-01-012023-12-31 SC718354business:FilletedAccounts2023-01-012023-12-31 SC7183542023-12-31 SC718354business:Director12023-01-012023-12-31 SC718354business:Director22023-01-012023-12-31 SC718354business:RegisteredOffice2023-01-012023-12-31 SC7183542022-12-31 SC718354core:WithinOneYear2023-12-31 SC718354core:WithinOneYear2022-12-31 SC718354core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC718354core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC718354core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC718354core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC718354core:PreviouslyStatedAmount2023-12-31 SC718354core:PreviouslyStatedAmount2022-12-31 SC718354business:SmallEntities2023-01-012023-12-31 SC718354countries:Scotland2023-01-012023-12-31 SC718354core:ComputerEquipment2023-01-012023-12-31 SC718354core:ComputerEquipment2022-12-31 SC718354core:ComputerEquipment2023-12-31 SC7183542022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC718354 (Scotland)
JFC Aviation Limited Unaudited accounts for the year ended 31 December 2023
JFC Aviation Limited Unaudited accounts Contents
Page
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JFC Aviation Limited Company Information for the year ended 31 December 2023
Directors
Richard Carroll Claire Carroll
Company Number
SC718354 (Scotland)
Registered Office
19 OXFORD DRIVE LINWOOD PAISLEY PA3 3RQ SCOTLAND
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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JFC Aviation Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,515 
915 
Current assets
Debtors
- 
2,772 
Cash at bank and in hand
18,131 
48,894 
18,131 
51,666 
Creditors: amounts falling due within one year
(11,718)
(26,861)
Net current assets
6,413 
24,805 
Net assets
7,928 
25,720 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
7,927 
25,719 
Shareholders' funds
7,928 
25,720 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2024 and were signed on its behalf by
Richard Carroll Director Company Registration No. SC718354
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JFC Aviation Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
JFC Aviation Limited is a private company, limited by shares, registered in Scotland, registration number SC718354. The registered office is 19 OXFORD DRIVE, LINWOOD, PAISLEY, PA3 3RQ, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
1,220 
Additions
1,105 
At 31 December 2023
2,325 
Depreciation
At 1 January 2023
305 
Charge for the year
505 
At 31 December 2023
810 
Net book value
At 31 December 2023
1,515 
At 31 December 2022
915 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
2,772 
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JFC Aviation Limited Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
6,168 
Taxes and social security
11,718 
10,925 
Proposed dividends
- 
9,108 
Other creditors
- 
660 
11,718 
26,861 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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