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REGISTERED NUMBER: SC607704 (Scotland)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

J FABRICATION & DESIGN LTD

J FABRICATION & DESIGN LTD (REGISTERED NUMBER: SC607704)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

J FABRICATION & DESIGN LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Jason Paul Paterson





REGISTERED OFFICE: c/o DM McNaught & Co Ltd
166 Buchanan Street
Glasgow
G1 2LW





REGISTERED NUMBER: SC607704 (Scotland)





ACCOUNTANTS: D M McNaught & Co Ltd
Chartered Accountants
166 Buchanan Street
Glasgow
Lanarkshire
G1 2LW

J FABRICATION & DESIGN LTD (REGISTERED NUMBER: SC607704)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,710 35,887
Investments 5 - 13,291
28,710 49,178

CURRENT ASSETS
Debtors 6 105,216 69,261
Cash at bank and in hand 6,141 7,439
111,357 76,700
CREDITORS
Amounts falling due within one year 7 85,271 75,380
NET CURRENT ASSETS 26,086 1,320
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,796

50,498

CREDITORS
Amounts falling due after more than one
year

8

54,689

63,985
NET ASSETS/(LIABILITIES) 107 (13,487 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7 (13,587 )
SHAREHOLDERS' FUNDS 107 (13,487 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

J FABRICATION & DESIGN LTD (REGISTERED NUMBER: SC607704)

BALANCE SHEET - continued
30 SEPTEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 May 2025 and were signed by:





Jason Paul Paterson - Director


J FABRICATION & DESIGN LTD (REGISTERED NUMBER: SC607704)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

J Fabrication & Design 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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 year 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 year was 3 (2023 - 3 ) .

J FABRICATION & DESIGN LTD (REGISTERED NUMBER: SC607704)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 52,991
DEPRECIATION
At 1 October 2023 17,104
Charge for year 7,177
At 30 September 2024 24,281
NET BOOK VALUE
At 30 September 2024 28,710
At 30 September 2023 35,887

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2023 13,291
Impairments (13,291 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 13,291

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,332 -
Other debtors 100,884 69,261
105,216 69,261

J FABRICATION & DESIGN LTD (REGISTERED NUMBER: SC607704)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,275 4,786
Hire purchase contracts 6,625 6,625
Trade creditors 10,555 6,097
Taxation and social security 59,167 53,706
Other creditors 3,649 4,166
85,271 75,380

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 26,843 29,514
Hire purchase contracts 27,846 34,471
54,689 63,985

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,377 9,129

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Jason Paul Paterson
Balance outstanding at start of year 65,031 29,608
Amounts advanced 30,553 35,423
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 95,584 65,031

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Jason Paul Paterson.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
J FABRICATION & DESIGN LTD


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J Fabrication & Design Ltd for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of J Fabrication & Design Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J Fabrication & Design Ltd and state those matters that we have agreed to state to the director of J Fabrication & Design Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that J Fabrication & Design Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J Fabrication & Design Ltd. You consider that J Fabrication & Design Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J Fabrication & Design Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






D M McNaught & Co Ltd
Chartered Accountants
166 Buchanan Street
Glasgow
Lanarkshire
G1 2LW


7 May 2025