Company registration number SC450528 (Scotland)
EWEN JOHNSON LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
EWEN JOHNSON LTD
CONTENTS
Page
Accountants' report
1
Profit and loss account
2
Balance sheet and notes to the financial statements
3
EWEN JOHNSON LTD
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF EWEN JOHNSON LTD
- 1 -
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ewen Johnson Ltd for the year ended 31 May 2024, which comprise the profit and loss account and the balance sheet, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made solely to the board of directors of Ewen Johnson Ltd, as a body, in accordance with the terms of our engagement letter dated 30 January 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Ewen Johnson Ltd and state those matters that we have agreed to state to the board of directors of Ewen Johnson Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ewen Johnson Ltd and its board of directors as a body, for our work or for this report.
It is your duty to ensure that Ewen Johnson Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Ewen Johnson Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Ewen Johnson Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
PFS & Partners
Chartered Certified Accountants
16 Main Street
Limavady
BT49 0EU
26 February 2025
EWEN JOHNSON LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MAY 2024
- 2 -
2024
2023
£
£
Turnover
135,387
198,518
Other income
7
Cost of raw materials and consumables
(99,734)
(154,035)
Staff costs
(8,400)
(8,400)
Depreciation and other amounts written off assets
(8,795)
(9,681)
Other charges
(22,354)
(27,978)
Tax
665
(1,421)
Loss
(3,231)
(2,990)
EWEN JOHNSON LTD
BALANCE SHEET
AS AT 31 MAY 2024
31 May 2024
- 3 -
2024
2023
£
£
£
£
Fixed assets
39,806
40,200
Current assets
56,414
54,800
Creditors: amounts falling due within one year
(100,887)
(94,436)
Net current liabilities
(44,473)
(39,636)
Total assets less current liabilities
(4,667)
564
Net (liabilities)/assets
(4,667)
564
Capital and reserves
(4,667)
564
Notes to the financial statements
1
Employees
The average number of persons, including directors, employed by the company during the year was as follows:
2024
2023
Number
Number
Employees
1
1
Ewen Johnson Ltd is a private company limited by shares incorporated in Scotland. The registered office is Vakkeroy, Shetland, ZE2 9JA.
For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 26 February 2025
Ewen Johnson
Director
Company registration number SC450528 (Scotland)
EWEN JOHNSON LTD
MANAGEMENT INFORMATION
FOR THE YEAR ENDED 31 MAY 2024