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IAN R JARVIS (BUILDERS) LIMITED

Registered Number
SC064925
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2024

IAN R JARVIS (BUILDERS) LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Ian Robertson Jarvis

Registered Address

SC064925 - COMPANIES HOUSE DEFAULT ADDRESS
Edinburgh
EH7 9HR

Registered Number

SC064925 (Scotland)
IAN R JARVIS (BUILDERS) LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets32,0932,093
Tangible assets48921,121
2,9853,214
Current assets
Stocks201,791201,520
Debtors57731,780
Cash at bank and on hand3,8853,288
206,449206,588
Creditors amounts falling due within one year6(1,436)(1,470)
Net current assets (liabilities)205,013205,118
Total assets less current liabilities207,998208,332
Creditors amounts falling due after one year7(346,241)(340,873)
Provisions for liabilities(169)(213)
Net assets(138,412)(132,754)
Capital and reserves
Called up share capital500500
Profit and loss account(138,912)(133,254)
Shareholders' funds(138,412)(132,754)
The financial statements were approved and authorised for issue by the Director on 16 January 2025, and are signed on its behalf by:
Ian Robertson Jarvis
Director
Registered Company No. SC064925
IAN R JARVIS (BUILDERS) LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
Ian R Jarvis (Builders) 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.
Statement of compliance
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.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will not withdraw their loan account to the detriment of other creditors.
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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. The intangible fixed asset comprises of a personalised car number plate which are recorded at cost. The director considers this number plate to have an indefinite useful life. As such no amortisation is charged but the carrying value is subject to an annual impairment review in accordance with the requirements of FRS11.
Tangible fixed assets and depreciation
Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Reducing balance (%)
Plant and machinery20
Vehicles25
Stocks and work in progress
Work in progress is valued at the lower of cost and net realisable value. Stocks are valued at lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost comprises all direct expenditure incurred in bringing stock to its current condition and location.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 232,0932,093
At 30 April 242,0932,093
Net book value
At 30 April 242,0932,093
At 30 April 232,0932,093
4.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 May 2315,5588,54424,102
At 30 April 2415,5588,54424,102
Depreciation and impairment
At 01 May 2314,5468,43522,981
Charge for year20227229
At 30 April 2414,7488,46223,210
Net book value
At 30 April 2481082892
At 30 April 231,0121091,121
5.Debtors: amounts due within one year

2024

2023

££
Other debtors171234
Prepayments and accrued income6021,546
Total7731,780
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables336-
Accrued liabilities and deferred income1,1001,470
Total1,4361,470
7.Creditors: amounts due after one year

2024

2023

££
Other creditors346,241340,873
Total346,241340,873