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REGISTERED NUMBER: SC487234 (Scotland)












Financial Statements

for the Period 1 September 2023 to 30 November 2024

for

A & J ARBROATH LTD

A & J ARBROATH LTD (REGISTERED NUMBER: SC487234)






Contents of the Financial Statements
for the Period 1 September 2023 to 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & J ARBROATH LTD

Company Information
for the Period 1 September 2023 to 30 November 2024







DIRECTORS: A S Gibb
J M Watson





REGISTERED OFFICE: 12 Traill Drive
Montrose
Angus
DD10 8SW





REGISTERED NUMBER: SC487234 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

A & J ARBROATH LTD (REGISTERED NUMBER: SC487234)

Balance Sheet
30 November 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Stocks 500 40,912
Debtors 4 11,186 -
Cash at bank and in hand 54,785 38,272
66,471 79,184
CREDITORS
Amounts falling due within one year 5 58,464 61,705
NET CURRENT ASSETS 8,007 17,479
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,007

17,479

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8,005 17,477
SHAREHOLDERS' FUNDS 8,007 17,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 ARBROATH LTD (REGISTERED NUMBER: SC487234)

Balance Sheet - continued
30 November 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2025 and were signed on its behalf by:




A S Gibb - Director



J M Watson - Director


A & J ARBROATH LTD (REGISTERED NUMBER: SC487234)

Notes to the Financial Statements
for the Period 1 September 2023 to 30 November 2024

1. STATUTORY INFORMATION

A & J Arbroath 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stock
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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 period 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 period was 2 (2023 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 11,186 -

A & J ARBROATH LTD (REGISTERED NUMBER: SC487234)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 30 November 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 423 4,229
Taxation and social security 6,623 2,109
Other creditors 51,418 55,367
58,464 61,705

6. RELATED PARTY DISCLOSURES

The company was under the control of the directors, A S Gibb and J M Watson, throughout the current and previous year.

During the year the company advanced the directors net amounts totalling £3,864. As at 30th November 2024, included within other creditors, is a balance outstanding due to the directors of £49,878 (2023 - £53,742). No interest has been paid on this loan.