REGISTERED NUMBER: SC431220 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2024

for

JSS Inspection Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Simpson

Mrs G Simpson

REGISTERED OFFICE:

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

REGISTERED NUMBER:

SC431220 (Scotland)

ACCOUNTANTS:

Add Accountancy Limited

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

FIXED ASSETS

Tangible assets

4

3,441

3,117

CURRENT ASSETS

Debtors

5

32,916

18,553

CREDITORS

Amounts falling due within one year

6

59,424

51,533

NET CURRENT LIABILITIES

(26,508

)

(32,980

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(23,067

)

(29,863

)

CREDITORS

Amounts falling due after more than one year

7

8,250

12,750

NET LIABILITIES

(31,317

)

(42,613

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(32,317

)

(43,613

)

SHAREHOLDERS' FUNDS

(31,317

)

(42,613

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 29 September 2025 and were signed on its behalf by:

J S Simpson - Director

1.	STATUTORY INFORMATION

JSS Inspection 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2023

6,642

5,693

3,333

15,668

Additions

-

-

1,749

1,749

At 31 August 2024

6,642

5,693

5,082

17,417

DEPRECIATION

At 1 September 2023

6,005

3,491

3,055

12,551

Charge for year

159

551

715

1,425

At 31 August 2024

6,164

4,042

3,770

13,976

NET BOOK VALUE

At 31 August 2024

478

1,651

1,312

3,441

At 31 August 2023

637

2,202

278

3,117

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.24

31.8.23

£

£

Trade debtors

-

1,965

Directors' current accounts

24,610

-

Tax

8,306

-

Prepayments

-

16,588

32,916

18,553

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.24

31.8.23

£

£

Bank loans and overdrafts

1,904

3,325

Trade creditors

1,038

1

Tax

32,229

26,016

Social security and other taxes

3,847

2,145

VAT

19,366

14,819

Directors' current accounts

-

2,727

Accrued expenses

1,040

2,500

59,424

51,533

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.24

31.8.23

£

£

Other loans - 1-2 years

8,250

12,750