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REGISTERED NUMBER: 03019604 (England and Wales)
















Unaudited Financial Statements for the Year Ended 29 February 2024

for

B Jamieson Golf Advisors Limited

B Jamieson Golf Advisors Limited (Registered number: 03019604)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B Jamieson Golf Advisors Limited

Company Information
for the Year Ended 29 February 2024







DIRECTOR: R B Jamieson





SECRETARY: C Jamieson





REGISTERED OFFICE: Meadowlea
Wildmoor Lane
Sherfield on Loddon
RG27 0HA





REGISTERED NUMBER: 03019604 (England and Wales)





ACCOUNTANTS: McLay, McAlister & McGibbon LLP
Chartered Accountants
145 St Vincent Street
Glasgow
G2 5JF

B Jamieson Golf Advisors Limited (Registered number: 03019604)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 708 943

CURRENT ASSETS
Debtors 5 4,889 4,162
Cash at bank 649 -
5,538 4,162
CREDITORS
Amounts falling due within one year 6 (9,514 ) (15,001 )
NET CURRENT LIABILITIES (3,976 ) (10,839 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,268

)

(9,896

)

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings (3,272 ) (9,900 )
SHAREHOLDERS' FUNDS (3,268 ) (9,896 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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 Statement of Comprehensive Income has not been delivered.

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





R B Jamieson - Director


B Jamieson Golf Advisors Limited (Registered number: 03019604)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

B Jamieson Golf Advisors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

The accounts are prepared on a going concern basis given the continuing support of the director and shareholders.

Turnover
Turnover represents net invoiced sales of services excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Financial instruments
Debtors
Trade debtors and other debtors are recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence the asset is impaired.

Cash and cash equivalents
Cash and cash equivalent in the balance sheet comprise cash in hand and bank overdrafts. In the balance sheet bank overdrafts are shown in creditors amounts falling due within one year.

Creditors
Trade creditors and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


B Jamieson Golf Advisors Limited (Registered number: 03019604)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currency translation
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the profit and loss account. .


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 March 2023
and 29 February 2024 6,611 6,561 13,172
DEPRECIATION
At 1 March 2023 5,688 6,541 12,229
Charge for year 230 5 235
At 29 February 2024 5,918 6,546 12,464
NET BOOK VALUE
At 29 February 2024 693 15 708
At 28 February 2023 923 20 943

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 4,293 1,722
Other debtors 596 2,440
4,889 4,162

B Jamieson Golf Advisors Limited (Registered number: 03019604)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts - 4,199
Taxation and social security 5,459 5,092
Other creditors 4,055 5,710
9,514 15,001