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Company Registration No. SC293919 (Scotland)
Jason Bark Ltd Unaudited accounts for the year ended 31 March 2024
Jason Bark Ltd Unaudited accounts Contents
Page
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Jason Bark Ltd Company Information for the year ended 31 March 2024
Director
Jason Bark
Company Number
SC293919 (Scotland)
Registered Office
Skirling Mains Farm Skirling Biggar ML12 6HF
Accountants
Rosebery Accountants & Business Advisors 23 Melville Street Edinburgh EH3 7PE
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Jason Bark Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,951 
21,612 
Current assets
Inventories
50,519 
49,729 
Debtors
10,020 
8,833 
Cash at bank and in hand
86,664 
48,049 
147,203 
106,611 
Creditors: amounts falling due within one year
(47,881)
(6,633)
Net current assets
99,322 
99,978 
Total assets less current liabilities
130,273 
121,590 
Creditors: amounts falling due after more than one year
(4,750)
(8,550)
Provisions for liabilities
Deferred tax
(5,881)
(2,649)
Net assets
119,642 
110,391 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
119,542 
110,291 
Shareholders' funds
119,642 
110,391 
For the year ending 31 March 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 director acknowledges his 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 and authorised for issue on 27 August 2024 and were signed on its behalf by
Jason Bark Director Company Registration No. SC293919
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Jason Bark Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Jason Bark Ltd is a private company, limited by shares, registered in Scotland, registration number SC293919. The registered office is Skirling Mains Farm, Skirling, Biggar, ML12 6HF.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
42,060 
23,250 
65,310 
Additions
15,248 
9,280 
24,528 
Disposals
(4,200)
(8,000)
(12,200)
At 31 March 2024
53,108 
24,530 
77,638 
Depreciation
At 1 April 2023
31,442 
12,256 
43,698 
Charge for the year
5,417 
3,943 
9,360 
On disposals
(2,871)
(3,500)
(6,371)
At 31 March 2024
33,988 
12,699 
46,687 
Net book value
At 31 March 2024
19,120 
11,831 
30,951 
At 31 March 2023
10,618 
10,994 
21,612 
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Jason Bark Ltd Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,119 
1,807 
Other debtors
6,901 
7,026 
10,020 
8,833 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,800 
3,800 
Trade creditors
2,576 
455 
Taxes and social security
649 
1,311 
Other creditors
319 
317 
Loans from directors
39,787 
- 
Accruals
750 
750 
47,881 
6,633 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
4,750 
8,550 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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