REGISTERED NUMBER: SC595920 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Jd& Ed Property Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

J Dougherty

REGISTERED OFFICE:

13 Dunchattan Grove

Troon

KA10 7AT

REGISTERED NUMBER:

SC595920 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Investment property

4

1,905,430

1,654,740

CURRENT ASSETS

Cash at bank

1,044

191,365

CREDITORS

Amounts falling due within one year

5

1,204,118

1,295,842

NET CURRENT LIABILITIES

(1,203,074

)

(1,104,477

)

TOTAL ASSETS LESS CURRENT LIABILITIES

702,356

550,263

CAPITAL AND RESERVES

Called up share capital

6

2

2

Retained earnings

702,354

550,261

SHAREHOLDERS' FUNDS

702,356

550,263

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 November 2025 and were signed by:

J Dougherty - Director

1.	STATUTORY INFORMATION

Jd& Ed Property 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.

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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

1,654,740

Additions

250,690

At 31 March 2025

1,905,430

NET BOOK VALUE

At 31 March 2025

1,905,430

At 31 March 2024

1,654,740

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

50,698

41,460

Other creditors

1,153,420

1,254,382

1,204,118

1,295,842

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary shares

1

2

2

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

J Dougherty

Balance outstanding at start of year

(525

)

(5,692

)

Amounts advanced

1,950

34,817

Amounts repaid

(5,539

)

(29,650

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,114

)

(525

)

At the year end the company was due the directors £4,114 (2024: £525). There are no specific repayment terms and no interest has been charged.