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REGISTERED NUMBER: SC636265 (Scotland)








FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

EWAN JAMIESON LIMITED

EWAN JAMIESON LIMITED (REGISTERED NUMBER: SC636265)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


EWAN JAMIESON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: E Jamieson





REGISTERED OFFICE: 12-16 Albyn Place
Aberdeen
United Kingdom
AB10 1PS





REGISTERED NUMBER: SC636265 (Scotland)





ACCOUNTANTS: Bain Henry Reid
51-53 High Street
Turriff
AB53 4EJ

EWAN JAMIESON LIMITED (REGISTERED NUMBER: SC636265)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Investments 4 882,648 882,648
Cash at bank 49,658 74,183
932,306 956,831
CREDITORS
Amounts falling due within one year 5 430,415 561,041
NET CURRENT ASSETS 501,891 395,790
TOTAL ASSETS LESS CURRENT
LIABILITIES

501,891

395,790

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 6 501,890 395,789
SHAREHOLDERS' FUNDS 501,891 395,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2024 and were signed by:





E Jamieson - Director


EWAN JAMIESON LIMITED (REGISTERED NUMBER: SC636265)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Ewan Jamieson Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 1 (2023 - 1 ) .

4. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 882,648 882,648

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 356,668 413,294
Other creditors 73,747 147,747
430,415 561,041

EWAN JAMIESON LIMITED (REGISTERED NUMBER: SC636265)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


6. RESERVES
Retained
earnings
£   

At 1 August 2023 395,789
Profit for the year 128,101
Dividends (22,000 )
At 31 July 2024 501,890

7. DIRECTOR'S LOAN

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
E Jamieson
Balance outstanding at start of year 147,247 172,247
Amounts repaid (74,000 ) (25,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 73,247 147,247