SC619961falsepiping design2024-02-292025-02-28http://www.companieshouse.gov.uk/2024-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2024-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-28http://www.companieshouse.gov.uk/cd:Director12024-02-292025-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2025-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2025-02-28http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-02-28http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-02-28http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-02-28http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-02-292025-02-28http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-02-292025-02-28http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-02-292025-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2024-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2025-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-02-292025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2024-02-292025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-28http://www.companieshouse.gov.uk/2024-02-292025-02-28http://www.companieshouse.gov.uk/2024-02-28http://www.companieshouse.gov.uk/cd:FRS1022024-02-292025-02-28http://www.companieshouse.gov.uk/2025-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2024-02-292025-02-28http://www.companieshouse.gov.uk/pt:LandBuildings2024-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-02-292025-02-28http://www.companieshouse.gov.uk/pt:LandBuildings2025-02-28iso4217:GBPxbrli:sharesxbrli:pure
Registered number: SC619961

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

ACCOUNTS
FOR THE YEAR ENDED 28/02/2025

Prepared By:
Cass N Co Ltd
Accountants - IFA
18 Mallpark Road
Montrose
Angus
DD10 8NS

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
DIRECTORS
Jamie Cormac Miller
REGISTERED OFFICE
17 Broomhill Drive
Muir Of Ord
IV6 7WH
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC619961
ACCOUNTANTS
Cass N Co Ltd
Accountants - IFA
18 Mallpark Road
Montrose
Angus
DD10 8NS

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

ACCOUNTS
FOR THEYEARENDED28/02/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

BALANCE SHEET AT 28/02/2025
20252024
Notes££
FIXED ASSETS
Intangible assets357,42257,422
Tangible assets4117,95523,732
175,37781,154
CURRENT ASSETS
Stock120,000100,000
Debtors651-
Cash at bank and in hand1,1594,588
121,210104,588
CREDITORS: Amounts falling due within one year7247,695199,122
NET CURRENT LIABILITIES(126,485)(94,534)
TOTAL ASSETS LESS CURRENT LIABILITIES48,892(13,380)
CREDITORS: Amounts falling due after more than one year868,561-
NET LIABILITIES(19,669)(13,380)
CAPITAL AND RESERVES
Called up share capital922
Profit and loss account(19,671)(13,382)
SHAREHOLDERS' FUNDS(19,669)(13,380)
For the year ending 28/02/2025 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 31/03/2025 and signed on their behalf by
.............................
Jamie Cormac Miller
Director

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 15%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

2. EMPLOYEES
20252024
No.No.
Average number of employees66
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 29/02/202457,42257,422
At 28/02/202557,42257,422
Depreciation
At 28/02/2025--
Net Book Amounts
At 28/02/202557,42257,422
At 28/02/202457,42257,422
4. TANGIBLE FIXED ASSETS
Land AndPlant andFixtures
BuildingsMachineryand FittingsEquipmentTotal
£££££
Cost
At 29/02/2024-44,9772,5401,74249,259
Additions100,000---100,000
At 28/02/2025100,00044,9772,5401,742149,259
Depreciation
At 29/02/2024-23,3569801,19125,527
For the year-5,4052341385,777
At 28/02/2025-28,7611,2141,32931,304
Net Book Amounts
At 28/02/2025100,00016,2161,326413117,955
At 28/02/2024-21,6211,56055123,732

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

5. STOCK 20252024
££
Stock comprises:
Stock120,000100,000
120,000100,000
6. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors51-
51-
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax5517
VAT3,0344,674
PAYE control1,116462
Directors current account237,088175,578
Trade creditors5,1322,151
Other creditors-15,000
Accruals1,2701,240
247,695199,122
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank loans (secured) >1yr68,561-
68,561-

JCN Piping Design Ltd- T/A Long Dog Cafe & Boutique

9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
1 Class B shares of £1 each11
22