Company Registration No. SC357748 (Scotland)
BRAND JAMIESON & CO. LIMITED
Unaudited accounts
for the year ended 30 April 2025
BRAND JAMIESON & CO. LIMITED
Unaudited accounts
Contents
BRAND JAMIESON & CO. LIMITED
Company Information
for the year ended 30 April 2025
Company Number
SC357748 (Scotland)
Registered Office
2 VICTORIA PLACE
RUTHERGLEN
G73 2JP
Accountants
brand jamieson co
2 Victoria Place
Rutherglen
Glasgow
G73 2JP
BRAND JAMIESON & CO. LIMITED
Statement of financial position
as at 30 April 2025
Tangible assets
37,900
49,431
Cash at bank and in hand
422,911
309,643
Creditors: amounts falling due within one year
(116,472)
(115,809)
Net current assets
342,245
247,350
Net assets
380,145
296,781
Called up share capital
40
40
Profit and loss account
380,105
296,741
Shareholders' funds
380,145
296,781
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 December 2025 and were signed on its behalf by
DAVID BRAND
Director
Company Registration No. SC357748
BRAND JAMIESON & CO. LIMITED
Notes to the Accounts
for the year ended 30 April 2025
BRAND JAMIESON & CO. LIMITED is a private company, limited by shares, registered in Scotland, registration number SC357748. The registered office is 2 VICTORIA PLACE, RUTHERGLEN, G73 2JP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% on reducing balance.
Plant & machinery
15% on reducing balance.
Motor vehicles
25% reducing balance.
4
Intangible fixed assets
Goodwill
BRAND JAMIESON & CO. LIMITED
Notes to the Accounts
for the year ended 30 April 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
8,936
30,759
89,200
128,895
At 30 April 2025
8,936
31,092
89,200
129,228
At 1 May 2024
8,936
25,324
45,204
79,464
Charge for the year
-
865
10,999
11,864
At 30 April 2025
8,936
26,189
56,203
91,328
At 30 April 2025
-
4,903
32,997
37,900
At 30 April 2024
-
5,435
43,996
49,431
Amounts falling due within one year
Trade debtors
32,206
48,416
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
1,589
1,896
Taxes and social security
43,238
44,833
Other creditors
8,355
9,038
Loans from directors
40,431
38,579
8
Transactions with related parties
During the year , dividends of £35,000 (2024 £35,000 ) were paid to the director.
The controlling party is the director David Brand.
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).