IRIS Accounts Production v25.1.4.42 SC395469 Board of Directors Board of Directors 1.1.24 31.12.24 31.12.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3954692023-12-31SC3954692024-12-31SC3954692024-01-012024-12-31SC3954692022-12-31SC3954692023-01-012023-12-31SC3954692023-12-31SC395469ns15:Scotland2024-01-012024-12-31SC395469ns14:PoundSterling2024-01-012024-12-31SC395469ns10:Director12024-01-012024-12-31SC395469ns10:Director22024-01-012024-12-31SC395469ns10:PrivateLimitedCompanyLtd2024-01-012024-12-31SC395469ns10:SmallEntities2024-01-012024-12-31SC395469ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-31SC395469ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-31SC395469ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-31SC395469ns10:FullAccounts2024-01-012024-12-31SC39546912024-01-012024-12-31SC395469ns5:CurrentFinancialInstruments2024-12-31SC395469ns5:CurrentFinancialInstruments2023-12-31SC395469ns5:Non-currentFinancialInstruments2024-12-31SC395469ns5:Non-currentFinancialInstruments2023-12-31SC395469ns5:ShareCapital2024-12-31SC395469ns5:ShareCapital2023-12-31SC395469ns5:RetainedEarningsAccumulatedLosses2024-12-31SC395469ns5:RetainedEarningsAccumulatedLosses2023-12-31SC395469ns5:NetGoodwill2024-01-012024-12-31SC395469ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-31SC395469ns5:PlantMachinery2024-01-012024-12-31SC395469ns5:NetGoodwill2023-12-31SC395469ns5:NetGoodwill2024-12-31SC395469ns5:NetGoodwill2023-12-31SC395469ns5:LandBuildings2023-12-31SC395469ns5:PlantMachinery2023-12-31SC395469ns5:LandBuildings2024-01-012024-12-31SC395469ns5:LandBuildings2024-12-31SC395469ns5:PlantMachinery2024-12-31SC395469ns5:LandBuildings2023-12-31SC395469ns5:PlantMachinery2023-12-31SC395469ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-31SC395469ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31SC3954691ns10:Director12023-12-31SC3954691ns10:Director12022-12-31SC3954691ns10:Director12024-01-012024-12-31SC3954691ns10:Director12023-01-012023-12-31SC3954691ns10:Director12024-12-31SC3954691ns10:Director12023-12-31SC395469ns10:Director222023-12-31SC395469ns10:Director222022-12-31SC395469ns10:Director222024-01-012024-12-31SC395469ns10:Director222023-01-012023-12-31SC395469ns10:Director222024-12-31SC395469ns10:Director222023-12-31
REGISTERED NUMBER: SC395469 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Moyra Janes Limited

Moyra Janes Limited (Registered number: SC395469)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Moyra Janes Limited (Registered number: SC395469)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 36,336 21,371
36,336 21,371

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 6 54,976 32,151
Cash at bank and in hand 23,536 49,241
83,512 86,392
CREDITORS
Amounts falling due within one year 7 (106,945 ) (92,378 )
NET CURRENT LIABILITIES (23,433 ) (5,986 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,903

15,385

CREDITORS
Amounts falling due after more than one
year

8

(3,000

)

(10,162

)

PROVISIONS FOR LIABILITIES (9,084 ) (5,027 )
NET ASSETS 819 196

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 719 96
SHAREHOLDERS' FUNDS 819 196

Moyra Janes Limited (Registered number: SC395469)

Balance Sheet - continued
31 December 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 4 June 2025 and were signed on its behalf by:




Mr G W Anderson - Director



Mr C McIsaac - Director


Moyra Janes Limited (Registered number: SC395469)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Moyra Janes Limited is a private company, limited by shares, domiciled in Scotland, registration number SC395469. The registered office is 20 Kildrostan Street, Glasgow, G41 4LU.

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 "Smal Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of goods and services in respect of restaurant activities, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of seven years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance, 25% on reducing balance and 10% on cost

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is represented by purchase price.

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.


Moyra Janes Limited (Registered number: SC395469)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provisions
Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2023 - 27 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 28,080
AMORTISATION
At 1 January 2024
and 31 December 2024 28,080
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

Moyra Janes Limited (Registered number: SC395469)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 51,300 120,637 171,937
Additions - 24,020 24,020
At 31 December 2024 51,300 144,657 195,957
DEPRECIATION
At 1 January 2024 51,300 99,266 150,566
Charge for year - 9,055 9,055
At 31 December 2024 51,300 108,321 159,621
NET BOOK VALUE
At 31 December 2024 - 36,336 36,336
At 31 December 2023 - 21,371 21,371

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Other debtors 54,976 32,151

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 7,200 7,200
Trade creditors 10,938 11,999
Taxation and social security 85,733 70,117
Other creditors 3,074 3,062
106,945 92,378

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans 3,000 10,162

Moyra Janes Limited (Registered number: SC395469)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24 31.12.23
£    £   
Mr G W Anderson
Balance outstanding at start of year 24,381 (5,530 )
Amounts advanced 54,590 46,701
Amounts repaid (49,290 ) (16,790 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,681 24,381

Mr C McIsaac
Balance outstanding at start of year 1,245 (26,555 )
Amounts advanced 54,590 44,590
Amounts repaid (49,290 ) (16,790 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,545 1,245

10. ULTIMATE CONTROLLING PARTY

The directors are the only shareholders and the company is under their ultimate control.