IRIS Accounts Production v25.3.0.601 SC327642 Board of Directors 1.8.24 31.7.25 31.7.25 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC327642 2024-07-31 SC327642 2025-07-31 SC327642 2024-08-01 2025-07-31 SC327642 2023-07-31 SC327642 2023-08-01 2024-07-31 SC327642 2024-07-31 SC327642 ns15:Scotland 2024-08-01 2025-07-31 SC327642 ns14:PoundSterling 2024-08-01 2025-07-31 SC327642 ns10:Director1 2024-08-01 2025-07-31 SC327642 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC327642 ns10:SmallEntities 2024-08-01 2025-07-31 SC327642 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC327642 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 SC327642 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC327642 ns10:FullAccounts 2024-08-01 2025-07-31 SC327642 ns10:Director2 2024-08-01 2025-07-31 SC327642 ns10:CompanySecretary1 2024-08-01 2025-07-31 SC327642 ns10:RegisteredOffice 2024-08-01 2025-07-31 SC327642 ns5:CurrentFinancialInstruments 2025-07-31 SC327642 ns5:CurrentFinancialInstruments 2024-07-31 SC327642 ns5:ShareCapital 2025-07-31 SC327642 ns5:ShareCapital 2024-07-31 SC327642 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 SC327642 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 SC327642 ns5:CurrentFinancialInstruments 2024-08-01 2025-07-31

REGISTERED NUMBER: SC327642 (Scotland)

George Kerr Junior Judo Ltd

Unaudited Financial Statements for the Year Ended 31 July 2025

George Kerr Junior Judo Ltd (Registered number: SC327642)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

George Kerr Junior Judo Ltd

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | Mrs P E D Kerr

| Dr G Kerr CBE

| SECRETARY: | Dr G Kerr CBE

| REGISTERED OFFICE: | 7 Palmerston Place

| Edinburgh

| EH12 5AH

| REGISTERED NUMBER: | SC327642 (Scotland)

| ACCOUNTANTS: | Gibson McKerrell Burrows Limited

| 28 Rutland Square

| Edinburgh

| EH1 2BW

George Kerr Junior Judo Ltd (Registered number: SC327642)

Balance Sheet

31 July 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

CURRENT ASSETS

Cash at bank | 1,502 |  | 643 |  |

CREDITORS

Amounts falling due within one year | 5 | 30,659 |  | 32,084 |  |

NET CURRENT LIABILITIES | (29,157 | ) | (31,441 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (29,157 | ) | (31,441 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (29,159 | ) | (31,443 | ) |

(29,157 | ) | (31,441 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 16 October 2025 and were signed on its behalf by:

Dr G Kerr CBE - Director

George Kerr Junior Judo Ltd (Registered number: SC327642)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| George Kerr Junior Judo Ltd 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.

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

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Judgements and key sources of estimation uncertainty

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Taxation

| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Going concern

| The accounts are prepared on a going concern basis as the directors have confirmed they will not withdraw their loan to the detriment of the company continuing to trade.

4. | EMPLOYEES AND DIRECTORS

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

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Corporation tax | 500 |  | 147 |  |

| Directors' current accounts | 29,079 |  | 30,857 |  |

| Accruals and deferred income | 1,080 |  | 1,080 |  |

30,659 |  | 32,084 |  |

| The director's loan is interest free with no fixed terms for repayment.

George Kerr Junior Judo Ltd (Registered number: SC327642)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

6. | RELATED PARTY TRANSACTIONS

| The company was under the control of Dr G Kerr CBE and Mrs P Kerr throughout the current and previous year. Dr and Mrs Kerr are the only directors and shareholders

| At 31 July 2025, the company was due £29,079 (31 July 2024 - £30,857) to Dr and Mrs Kerr. This loan is interest free with no fixed terms for repayment.