IRIS Accounts Production v24.3.2.46 SC242666 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2426662023-04-30SC2426662024-04-30SC2426662023-05-012024-04-30SC2426662022-04-30SC2426662022-05-012023-04-30SC2426662023-04-30SC242666ns15:Scotland2023-05-012024-04-30SC242666ns14:PoundSterling2023-05-012024-04-30SC242666ns10:Director12023-05-012024-04-30SC242666ns10:PrivateLimitedCompanyLtd2023-05-012024-04-30SC242666ns10:SmallEntities2023-05-012024-04-30SC242666ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-30SC242666ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-30SC242666ns10:FullAccounts2023-05-012024-04-30SC242666ns10:Director22023-05-012024-04-30SC242666ns10:CompanySecretary12023-05-012024-04-30SC242666ns10:RegisteredOffice2023-05-012024-04-30SC242666ns5:CurrentFinancialInstruments2024-04-30SC242666ns5:CurrentFinancialInstruments2023-04-30SC242666ns5:ShareCapital2024-04-30SC242666ns5:ShareCapital2023-04-30SC242666ns5:CapitalRedemptionReserve2024-04-30SC242666ns5:CapitalRedemptionReserve2023-04-30SC242666ns5:RetainedEarningsAccumulatedLosses2024-04-30SC242666ns5:RetainedEarningsAccumulatedLosses2023-04-30SC242666ns5:PlantMachinery2023-05-012024-04-30SC242666ns5:FurnitureFittings2023-05-012024-04-30SC242666ns5:ComputerEquipment2023-05-012024-04-30SC242666ns5:PlantMachinery2023-04-30SC242666ns5:FurnitureFittings2023-04-30SC242666ns5:ComputerEquipment2023-04-30SC242666ns5:PlantMachinery2024-04-30SC242666ns5:FurnitureFittings2024-04-30SC242666ns5:ComputerEquipment2024-04-30SC242666ns5:PlantMachinery2023-04-30SC242666ns5:FurnitureFittings2023-04-30SC242666ns5:ComputerEquipment2023-04-30SC242666ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-30SC242666ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30
REGISTERED NUMBER: SC242666 (Scotland)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

A J IRELAND LTD.

A J IRELAND LTD. (REGISTERED NUMBER: SC242666)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A J IRELAND LTD.

Company Information
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: A Ireland
Dr L Orr





SECRETARY: Dr L Orr





REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC242666 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

A J IRELAND LTD. (REGISTERED NUMBER: SC242666)

Balance Sheet
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,696 2,472

CURRENT ASSETS
Debtors 5 40,403 41,600
Cash at bank 131,439 120,138
171,842 161,738
CREDITORS
Amounts falling due within one year 6 9,730 15,988
NET CURRENT ASSETS 162,112 145,750
TOTAL ASSETS LESS CURRENT
LIABILITIES

164,808

148,222

PROVISIONS FOR LIABILITIES 674 470
NET ASSETS 164,134 147,752

CAPITAL AND RESERVES
Called up share capital 100 100
Capital redemption reserve 2 2
Retained earnings 164,032 147,650
SHAREHOLDERS' FUNDS 164,134 147,752

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 directors acknowledge their 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.

A J IRELAND LTD. (REGISTERED NUMBER: SC242666)

Balance Sheet - continued
30 APRIL 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2025 and were signed on its behalf by:





A Ireland - Director


A J IRELAND LTD. (REGISTERED NUMBER: SC242666)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

A J Ireland Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 represents the amounts derived from the provision of services which fall within the company's ordinary activities. Revenue is recognised on the provision of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on a reducing balance basis
Fixtures and fittings - 20% on a reducing balance basis
Computer equipment - 33% on a reducing balance basis

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

A J IRELAND LTD. (REGISTERED NUMBER: SC242666)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 988 3,763 6,091 10,842
Additions - - 1,279 1,279
At 30 April 2024 988 3,763 7,370 12,121
DEPRECIATION
At 1 May 2023 247 2,821 5,302 8,370
Charge for year 185 188 682 1,055
At 30 April 2024 432 3,009 5,984 9,425
NET BOOK VALUE
At 30 April 2024 556 754 1,386 2,696
At 30 April 2023 741 942 789 2,472

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 40,290 41,600
Other debtors 113 -
40,403 41,600

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 7,671 9,126
Other creditors 2,059 6,862
9,730 15,988