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Registered Number: SC567216
Scotland

 

 

 

JS HUNTER LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Director Jamie Hunter
Registered Number SC567216
Registered Office Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
Fife
KY11 3BZ
Accountants M&S Accountancy & Taxation Limited
Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
Fife
KY11 3BZ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 33    83 
33    83 
Current assets      
Debtors 4 702    482 
Cash at bank and in hand 129    567 
831    1,049 
Creditors: amount falling due within one year 5 (5,535)   (5,943)
Net current assets (4,704)   (4,894)
 
Total assets less current liabilities (4,671)   (4,811)
Provisions for liabilities 6 (10)   (16)
Net assets (4,681)   (4,827)
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account (4,781)   (4,927)
Shareholders' funds (4,681)   (4,827)
 


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.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 13 May 2025 and were signed by:


-------------------------------
Jamie Hunter
Director
2
General Information
JS Hunter Limited is a private company, limited by shares, registered in Scotland, registration number SC567216, registration address Unit 26, Dunfermline Business Centre , Izatt Avenue , Dunfermline, Fife, KY11 3BZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
These financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company's needs. The director has agreed to provide financial assistance to the company to ensure that all liabilities are met as they fall due and they will not seek repayment of amounts due to them until there are sufficient cash reserves to do so. The director has considered a period of twelve months from the date of approval of the financial statements.
Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred taxation
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Straight Line
Computer Equipment 33% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 June 2023 332    6,539    6,871 
Additions    
Disposals   (1,754)   (1,754)
At 31 May 2024 332    4,785    5,117 
Depreciation
At 01 June 2023 249    6,539    6,788 
Charge for year 50      50 
On disposals   (1,754)   (1,754)
At 31 May 2024 299    4,785    5,084 
Net book values
Closing balance as at 31 May 2024 33      33 
Opening balance as at 01 June 2023 83      83 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
VAT 702    482 
702    482 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 720    120 
Corporation Tax   1,024 
Accrued Expenses 1,415    2,000 
Directors' Current Accounts 3,400    2,799 
5,535    5,943 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 10    16 
10    16 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
80 Class A shares of £1.00 each 80    80 
10 Class B shares of £1.00 each 10    10 
5 Class C shares of £1.00 each  
5 Class D shares of £1.00 each  
100    100 

3