REGISTERED NUMBER: SC692535 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

JanJamJac Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms J E Molloy

REGISTERED OFFICE:

Blairmore

139 The Bog

Gardenstown

Aberdeenshire

AB45 3YR

REGISTERED NUMBER:

SC692535 (Scotland)

ACCOUNTANTS:

SBP

Accountants

9 Carmelite Street

Banff

Aberdeenshire

AB45 1AF

FIXED ASSETS

Tangible assets

4

495,987

498,967

CURRENT ASSETS

Debtors

5

1,194

2,111

Cash at bank

1,737

4,960

2,931

7,071

CREDITORS

Amounts falling due within one year

6

550,260

540,429

NET CURRENT LIABILITIES

(547,329

)

(533,358

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(51,342

)

(34,391

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(51,442

)

(34,491

)

(51,342

)

(34,391

)

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 her 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 2 December 2025 and were signed by:

Ms J E Molloy - Director

1.	STATUTORY INFORMATION

JanJamJac 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.

Freehold property

-

not provided

Improvements to property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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 balance sheet date.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 April 2024

and 31 March 2025

479,924

6,679

2,212

DEPRECIATION

At 1 April 2024

-

118

392

Charge for year

-

134

364

At 31 March 2025

-

252

756

NET BOOK VALUE

At 31 March 2025

479,924

6,427

1,456

At 31 March 2024

479,924

6,561

1,820

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

11,362

1,854

502,031

DEPRECIATION

At 1 April 2024

2,012

542

3,064

Charge for year

1,870

612

2,980

At 31 March 2025

3,882

1,154

6,044

NET BOOK VALUE

At 31 March 2025

7,480

700

495,987

At 31 March 2024

9,350

1,312

498,967

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

VAT

-

655

Prepayments

1,194

1,456

1,194

2,111

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

VAT

259

-

Directors' current accounts

548,599

539,092

Accrued expenses

1,402

1,337

550,260

540,429

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms J E Molloy.