IRIS Accounts Production v25.2.0.378 SC474212 director 1.5.24 30.4.25 30.4.25 false true false false true false Ordinary 1.00000 VN 0.07500 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC474212 2024-04-30 SC474212 2025-04-30 SC474212 2024-05-01 2025-04-30 SC474212 2023-04-30 SC474212 2023-05-01 2024-04-30 SC474212 2024-04-30 SC474212 ns15:Scotland 2024-05-01 2025-04-30 SC474212 ns14:PoundSterling 2024-05-01 2025-04-30 SC474212 ns10:Director1 2024-05-01 2025-04-30 SC474212 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC474212 ns10:SmallEntities 2024-05-01 2025-04-30 SC474212 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC474212 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 SC474212 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC474212 ns10:FullAccounts 2024-05-01 2025-04-30 SC474212 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 SC474212 ns10:OrdinaryShareClass2 2024-05-01 2025-04-30 SC474212 ns5:CurrentFinancialInstruments 2025-04-30 SC474212 ns5:CurrentFinancialInstruments 2024-04-30 SC474212 ns5:Non-currentFinancialInstruments 2025-04-30 SC474212 ns5:Non-currentFinancialInstruments 2024-04-30 SC474212 ns5:ShareCapital 2025-04-30 SC474212 ns5:ShareCapital 2024-04-30 SC474212 ns5:CapitalRedemptionReserve 2025-04-30 SC474212 ns5:CapitalRedemptionReserve 2024-04-30 SC474212 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC474212 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 SC474212 ns10:RegisteredOffice 2024-05-01 2025-04-30 SC474212 ns5:PlantMachinery 2024-04-30 SC474212 ns5:PlantMachinery 2024-05-01 2025-04-30 SC474212 ns5:PlantMachinery 2025-04-30 SC474212 ns5:PlantMachinery 2024-04-30 SC474212 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 SC474212 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 SC474212 ns10:OrdinaryShareClass1 2025-04-30 SC474212 ns10:OrdinaryShareClass2 2025-04-30

REGISTERED NUMBER: SC474212 (Scotland)

Financial Statements for the Year Ended 30 April 2025

for

KLEBOE JARDINE LTD

KLEBOE JARDINE LTD (REGISTERED NUMBER: SC474212)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

KLEBOE JARDINE LTD (REGISTERED NUMBER: SC474212)

Balance Sheet

30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 10,840 |  | 14,453 |  |

Current assets

Debtors | 5 | 73,014 |  | 80,110 |  |

Cash at bank | 120,448 |  | 177,421 |  |

193,462 |  | 257,531 |  |

Creditors

Amounts falling due within one year | 6 | (60,608 | ) | (93,568 | ) |

Net current assets | 132,854 |  | 163,963 |  |

Total assets less current liabilities | 143,694 |  | 178,416 |  |

Creditors

Amounts falling due after more than one year | 7 | (582 | ) | (8,761 | ) |

Provisions for liabilities | (2,384 | ) | (3,179 | ) |

Net assets | 140,728 |  | 166,476 |  |

Capital and reserves

Called up share capital | 8 | 1 |  | 1 |  |

Capital redemption reserve | 1 |  | 1 |  |

Retained earnings | 140,726 |  | 166,474 |  |

Shareholders' funds | 140,728 |  | 166,476 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 October 2025 and were signed by:

E G Jardine - Director

KLEBOE JARDINE LTD (REGISTERED NUMBER: SC474212)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | Statutory information

| Kleboe Jardine Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC474212

| Registered office: | 91 George Street

| Edinburgh

| EH2 3ES

| The presentation currency of the financial statements is the Pound Sterling (£).

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 net of VAT and

| trade discounts. The policies adopted for the recognition of turnover are as follows:

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from recruitment services is recognised by reference to the stage of completion at the balance sheet date.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Interest and dividends receivable

| Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Taxation

| Current taxation represents the amount of taxation payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred taxation represents the future taxation consequences of transactions and events recognised in the

| financial statements of current and previous periods. It is recognised in respect of all timing differences, with

| certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved taxation losses and other deferred taxation assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred taxation liabilities or other future taxable profits.

| Deferred taxation is measured using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

KLEBOE JARDINE LTD (REGISTERED NUMBER: SC474212)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | Accounting policies - continued

| Pension costs and other post-retirement benefits

| The company operates money purchase (defined contribution) pension scheme. Contributions are charged against profits on the amounts payable for the year.

| Hire purchase and leases

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those

| held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Bank and cash

| Cash at bank and in hand includes cash and short term highly liquid investments with a short

| maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

3. | Employees and directors

| The average number of employees during the year was 6 (2024 - 5 ) .

4. | Tangible fixed assets

| Plant and

| machinery

| etc

£ |

| Cost

| At 1 May 2024

| and 30 April 2025 | 57,397 |  |

| Depreciation

| At 1 May 2024 | 42,944 |  |

| Charge for year | 3,613 |  |

| At 30 April 2025 | 46,557 |  |

| Net book value

| At 30 April 2025 | 10,840 |  |

| At 30 April 2024 | 14,453 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 73,014 |  | 80,110 |  |

KLEBOE JARDINE LTD (REGISTERED NUMBER: SC474212)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 8,519 |  | 8,519 |  |

| Trade creditors | - |  | 20,850 |  |

| Taxation and social security | 49,294 |  | 60,800 |  |

| Other creditors | 2,795 |  | 3,399 |  |

60,608 |  | 93,568 |  |

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans | 582 |  | 8,761 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000,000 | Ordinary | 1 | 1 |  | 1 |  |

| 75,000 | VN | 0.075 | - |  | - |  |

1 |  | 1 |  |