Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalse2023-10-11falseNo description of principal activity2true SC785587 2023-10-10 SC785587 2023-10-11 2025-03-31 SC785587 2022-10-11 2023-10-10 SC785587 2025-03-31 SC785587 c:Director1 2023-10-11 2025-03-31 SC785587 c:Director1 2025-03-31 SC785587 c:Director2 2023-10-11 2025-03-31 SC785587 c:Director2 2025-03-31 SC785587 c:RegisteredOffice 2023-10-11 2025-03-31 SC785587 d:CurrentFinancialInstruments 2025-03-31 SC785587 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC785587 d:ShareCapital 2025-03-31 SC785587 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC785587 c:OrdinaryShareClass1 2023-10-11 2025-03-31 SC785587 c:OrdinaryShareClass1 2025-03-31 SC785587 c:FRS102 2023-10-11 2025-03-31 SC785587 c:AuditExempt-NoAccountantsReport 2023-10-11 2025-03-31 SC785587 c:FullAccounts 2023-10-11 2025-03-31 SC785587 c:PrivateLimitedCompanyLtd 2023-10-11 2025-03-31 SC785587 e:PoundSterling 2023-10-11 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC785587










TJGIR LTD
Financial Statements 
FOR THE PERIOD ENDED 31 MARCH 2025

 
TJGIR LTD
 

COMPANY INFORMATION


Directors
Dr T Gordon (appointed 11 October 2023)
Mrs L Gordon (appointed 10 November 2024)




Registered number
SC785587



Registered office
14 City Quay

Dundee

Scotland

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
TJGIR LTD
REGISTERED NUMBER: SC785587

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
£

  

Current assets
  

Debtors: amounts falling due within one year
  
100

Cash at bank and in hand
  
37,086

  
37,186

Creditors: amounts falling due within one year
 5 
(9,476)

Net current assets
  
 
 
27,710

Total assets less current liabilities
  
27,710

  

Net assets
  
27,710


Capital and reserves
  

Called up share capital 
 6 
100

Profit and loss account
  
27,610

  
27,710


Page 1

 
TJGIR LTD
REGISTERED NUMBER: SC785587

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 May 2025.




Dr T Gordon
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
TJGIR LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

TJGIR Ltd is a private company, limited by shares, incorporated in Scotland with registration number SC785587.  The registered office if 14 City Quay, Dundee, DD1 3JA.
The Company's functional and presentational currency is GBP. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
TJGIR LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Debtors

2025
£


Other debtors
100

100



5.


Creditors: Amounts falling due within one year

2025
£

Other taxation and social security
6,476

Accruals and deferred income
3,000

9,476



6.


Share capital

2025
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


On incorporation, 1 share was issued at par value. A further 99 shares were issued at par on 1st February 2025. 


Page 4