1 February 2023 false No description of principal activity Taxfiler 2024.5 SC651520business:PrivateLimitedCompanyLtd2023-02-012024-01-31 SC6515202023-01-31 SC6515202023-02-012024-01-31 SC651520business:AuditExempt-NoAccountantsReport2023-02-012024-01-31 SC651520business:FilletedAccounts2023-02-012024-01-31 SC6515202024-01-31 SC651520business:Director12023-02-012024-01-31 SC651520business:Director22023-02-012024-01-31 SC651520business:RegisteredOffice2023-02-012024-01-31 SC6515202023-01-31 SC651520core:WithinOneYear2024-01-31 SC651520core:WithinOneYear2023-01-31 SC651520core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC651520core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 SC651520core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC651520core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 SC651520core:PreviouslyStatedAmount2024-01-31 SC651520core:PreviouslyStatedAmount2023-01-31 SC651520business:SmallEntities2023-02-012024-01-31 SC651520countries:Scotland2023-02-012024-01-31 SC651520core:FurnitureFittings2023-02-012024-01-31 SC651520core:FurnitureFittings2023-01-31 SC651520core:FurnitureFittings2024-01-31 SC6515202022-02-012023-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC651520 (Scotland)
JS Badgers Ltd Unaudited accounts for the year ended 31 January 2024
JS Badgers Ltd Unaudited accounts Contents
Page
- 2 -
JS Badgers Ltd Company Information for the year ended 31 January 2024
Directors
J McCrystal S Petersen
Company Number
SC651520 (Scotland)
Registered Office
31 MAIN STREET ALMONDBANK PERTH PH1 3NJ SCOTLAND
Accountants
B&L - TaxKings 61 George Street Perth PH1 5LB
- 3 -
JS Badgers Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
154 
205 
Current assets
Inventories
3,280 
3,870 
Cash at bank and in hand
9,917 
8,134 
13,197 
12,004 
Creditors: amounts falling due within one year
(11,051)
(11,900)
Net current assets
2,146 
104 
Net assets
2,300 
309 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
2,298 
307 
Shareholders' funds
2,300 
309 
For the year ending 31 January 2024 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 20 September 2024 and were signed on its behalf by
S Petersen Director Company Registration No. SC651520
- 4 -
JS Badgers Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
JS Badgers Ltd is a private company, limited by shares, registered in Scotland, registration number SC651520. The registered office is 31 MAIN STREET, ALMONDBANK, PERTH, PH1 3NJ, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
25% written down balance
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2023
731 
At 31 January 2024
731 
Depreciation
At 1 February 2023
526 
Charge for the year
51 
At 31 January 2024
577 
Net book value
At 31 January 2024
154 
At 31 January 2023
205 
- 5 -
JS Badgers Ltd Notes to the Accounts for the year ended 31 January 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
3,439 
3,688 
Trade creditors
2,645 
2,640 
Taxes and social security
4,967 
5,467 
Other creditors
- 
105 
11,051 
11,900 
6
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 6 -