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Company Registration No. SC387628 (Scotland)
James Law Research Associates Limited Unaudited accounts for the year ended 31 October 2024
James Law Research Associates Limited Unaudited accounts Contents
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James Law Research Associates Limited Company Information for the year ended 31 October 2024
Director
J Law
Company Number
SC387628 (Scotland)
Registered Office
64 Nethervale Avenue Glasgow G44 3XR
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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James Law Research Associates Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
26,506 
28,761 
Investments
- 
1 
26,506 
28,762 
Current assets
Debtors
27,499 
62,754 
Cash at bank and in hand
186,478 
292,948 
213,977 
355,702 
Creditors: amounts falling due within one year
(3,279)
(36,849)
Net current assets
210,698 
318,853 
Net assets
237,204 
347,615 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
237,203 
347,614 
Shareholders' funds
237,204 
347,615 
For the year ending 31 October 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 10 January 2025 and were signed on its behalf by
J Law Director Company Registration No. SC387628
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James Law Research Associates Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
James Law Research Associates Limited is a private company, limited by shares, registered in Scotland, registration number SC387628. The registered office is 64 Nethervale Avenue, Glasgow, G44 3XR.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents invoiced sales to external customers, excluding value added tax.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% reducing balance
Computer equipment
33% straight line
4
Tangible fixed assets
Land & buildings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
28,672 
10,900 
39,572 
At 31 October 2024
28,672 
10,900 
39,572 
Depreciation
At 1 November 2023
1,434 
9,377 
10,811 
Charge for the year
1,362 
893 
2,255 
At 31 October 2024
2,796 
10,270 
13,066 
Net book value
At 31 October 2024
25,876 
630 
26,506 
At 31 October 2023
27,238 
1,523 
28,761 
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James Law Research Associates Limited Notes to the Accounts for the year ended 31 October 2024
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 November 2023
1 
Disposals
(1)
Valuation at 31 October 2024
- 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
56,989 
Accrued income and prepayments
5,316 
- 
Other debtors
22,183 
5,765 
27,499 
62,754 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
246 
10,578 
Taxes and social security
326 
24,416 
Other creditors
129 
228 
Loans from directors
1,318 
321 
Accruals
1,260 
1,306 
3,279 
36,849 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 3 (2023: 4).
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