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REGISTERED NUMBER: SC351456 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

JODD LIMITED

JODD LIMITED (REGISTERED NUMBER: SC351456)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JODD LIMITED

Company Information
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: D Bonner





REGISTERED OFFICE: First Floor, 5 Abercrombie Court
Prospect Road, Arnhall Business Park
Westhill
Aberdeenshire
AB32 6FE





REGISTERED NUMBER: SC351456 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

JODD LIMITED (REGISTERED NUMBER: SC351456)

Balance Sheet
30 NOVEMBER 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 101 249

CURRENT ASSETS
Debtors 5 39,620 39,456
Cash at bank 40,453 50,751
80,073 90,207
CREDITORS
Amounts falling due within one year 6 38,197 49,585
NET CURRENT ASSETS 41,876 40,622
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,977

40,871

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 41,877 40,771
SHAREHOLDERS' FUNDS 41,977 40,871

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

JODD LIMITED (REGISTERED NUMBER: SC351456)

Balance Sheet - continued
30 NOVEMBER 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 28 August 2025 and were signed by:





D Bonner - Director


JODD LIMITED (REGISTERED NUMBER: SC351456)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

JODD Limited 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.
Computer equipment - 15% on cost

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 1 (2023 - 1 ) .

JODD LIMITED (REGISTERED NUMBER: SC351456)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2023
and 30 November 2024 1,988
DEPRECIATION
At 1 December 2023 1,739
Charge for year 148
At 30 November 2024 1,887
NET BOOK VALUE
At 30 November 2024 101
At 30 November 2023 249

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 7,513 7,513
Directors' current accounts 21,598 23,883
Tax 8,060 8,060
VAT 2,449 -
39,620 39,456

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 33 13
Tax 38,164 48,952
Social security and other taxes - 620
38,197 49,585