REGISTERED NUMBER: SC073801 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

J.C. ROXBURGH PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Roxburgh

J C Roxburgh

SECRETARY:

S Roxburgh

REGISTERED OFFICE:

151 Glasgow Road

Clydebank

G81 1LQ

REGISTERED NUMBER:

SC073801 (Scotland)

ACCOUNTANTS:

Robert J Hart & Company

Chartered Accountants

Arran House

15D Skye Road

Prestwick

Ayrshire

KA9 2TA

FIXED ASSETS

Tangible assets

4

852

1,703

CURRENT ASSETS

Debtors

5

-

79,500

Cash at bank

171,799

118,019

171,799

197,519

CREDITORS

Amounts falling due within one year

6

43,424

33,266

NET CURRENT ASSETS

128,375

164,253

TOTAL ASSETS LESS CURRENT LIABILITIES

129,227

165,956

PROVISIONS FOR LIABILITIES

8

226

451

NET ASSETS

129,001

165,505

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

128,901

165,405

129,001

165,505

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 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 30 November 2025 and were signed on its behalf by:

S Roxburgh - Director

1.	STATUTORY INFORMATION

J.C. Roxburgh Properties 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.

Improvements to property

-

10% on cost

Plant & equipment

-

25% 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Client monies

The company holds monies on behalf of clients in designated client bank accounts. These monies have not been included as assets as no economic benefits associated with them are expected to flow to the company. No corresponding liability has been recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant &

property

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

13,801

69,741

83,542

DEPRECIATION

At 1 April 2024

13,801

68,038

81,839

Charge for year

-

851

851

At 31 March 2025

13,801

68,889

82,690

NET BOOK VALUE

At 31 March 2025

-

852

852

At 31 March 2024

-

1,703

1,703

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

-

79,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

35,143

24,662

Other creditors

8,281

8,604

43,424

33,266

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

2,733

4,779

Between one and five years

-

2,733

2,733

7,512

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

226

451

Deferred

tax

£

Balance at 1 April 2024

451

Provided during year

(225

)

Balance at 31 March 2025

226

9.	RELATED PARTY DISCLOSURES

Balance due from parent at year end is £nil (2024 - £79,500).

10.	CLIENT MONIES

In accordance with the accounting policy, monies held on behalf of clients have not been included as bank balances or as liabilities. At the year end these amounted to £115,205 (2024 - £119,664).