1 January 2024 false No description of principal activity Taxfiler 2024.6 SC718354business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC7183542023-12-31 SC7183542024-01-012024-12-31 SC718354business:AuditExemptWithAccountantsReport2024-01-012024-12-31 SC718354business:FilletedAccounts2024-01-012024-12-31 SC7183542024-12-31 SC718354business:Director12024-01-012024-12-31 SC718354business:Director22024-01-012024-12-31 SC718354business:RegisteredOffice2024-01-012024-12-31 SC7183542023-12-31 SC718354core:WithinOneYear2024-12-31 SC718354core:WithinOneYear2023-12-31 SC718354core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC718354core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC718354core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC718354core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC718354core:PreviouslyStatedAmount2024-12-31 SC718354core:PreviouslyStatedAmount2023-12-31 SC718354business:SmallEntities2024-01-012024-12-31 SC718354countries:Scotland2024-01-012024-12-31 SC718354core:ComputerEquipment2024-01-012024-12-31 SC718354core:ComputerEquipment2023-12-31 SC718354core:ComputerEquipment2024-12-31 SC7183542023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC718354 (Scotland)
JFC Aviation Limited Unaudited accounts for the year ended 31 December 2024
JFC Aviation Limited Unaudited accounts Contents
Page
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JFC Aviation Limited Company Information for the year ended 31 December 2024
Directors
Richard Carroll Claire Carroll
Company Number
SC718354 (Scotland)
Registered Office
19 OXFORD DRIVE LINWOOD PAISLEY PA3 3RQ SCOTLAND
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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JFC Aviation Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,136 
1,515 
Current assets
Cash at bank and in hand
19,036 
18,131 
Creditors: amounts falling due within one year
(10,410)
(11,718)
Net current assets
8,626 
6,413 
Net assets
9,762 
7,928 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
9,761 
7,927 
Shareholders' funds
9,762 
7,928 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2025 and were signed on its behalf by
Richard Carroll Director Company Registration No. SC718354
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JFC Aviation Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
JFC Aviation Limited is a private company, limited by shares, registered in Scotland, registration number SC718354. The registered office is 19 OXFORD DRIVE, LINWOOD, PAISLEY, PA3 3RQ, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2024
2,325 
At 31 December 2024
2,325 
Depreciation
At 1 January 2024
810 
Charge for the year
379 
At 31 December 2024
1,189 
Net book value
At 31 December 2024
1,136 
At 31 December 2023
1,515 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
10,410 
11,718 
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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