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JAAPLAW LIMITED

Registered Number
SC570521
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

JAAPLAW LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

JAAP, Douglas William

Company Secretary

SNEDDON, Jacqueline

Registered Address

75 Waggon Road
Brightons
Falkirk
FK2 0EJ

Registered Number

SC570521 (Scotland)
JAAPLAW LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,0071,870
1,0071,870
Current assets
Debtors442,04622,575
Cash at bank and on hand23,99421,460
66,04044,035
Creditors amounts falling due within one year5(31,502)(23,869)
Net current assets (liabilities)34,53820,166
Total assets less current liabilities35,54522,036
Provisions for liabilities6(191)(355)
Net assets35,35421,681
Capital and reserves
Called up share capital100100
Profit and loss account35,25421,581
Shareholders' funds35,35421,681
The financial statements were approved and authorised for issue by the Director on 16 May 2025, and are signed on its behalf by:
JAAP, Douglas William
Director
Registered Company No. SC570521
JAAPLAW LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance 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).
Revenue from rendering of services
The turnover shown in the profit and loss account represents the value of services rendered during the year, exclusive of Value Added Tax. Revenue is recongnised in line with performance, to the extent that a right to consideration arises.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings5
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 September 237,5497,549
At 31 August 247,5497,549
Depreciation and impairment
At 01 September 235,6795,679
Charge for year863863
At 31 August 246,5426,542
Net book value
At 31 August 241,0071,007
At 31 August 231,8701,870
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables27,15812,300
Other debtors5,7655,014
Prepayments and accrued income9,1235,261
Total42,04622,575
Other debtors includes a loan to director of nil (2023: £401) which was interest free and repayable on demand.
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security17,46517,081
Other creditors12,6405,229
Accrued liabilities and deferred income1,3971,559
Total31,50223,869
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)191355
Total191355
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
JAAP, Douglas William40104010
40104010
8.Related party transactions
The loan balance due from the director amounted to nil (2023: £401) at the year end.