Company No: SC420067 (Scotland)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	John Cameron Trainer
	Kenneth William Capie Trainer

REGISTERED OFFICE	Brownrigg Farm
	North Berwick
	East Lothian
	EH39 5JW
	United Kingdom

COMPANY NUMBER

SC420067 (Scotland)

ACCOUNTANT	Dains
	Ellersley House
	30 Miller Road
	Ayr
	KA7 2AY

SOLICITORS	Turcan Connell
	Princes Exchange
	1 Earl Grey St
	Edinburgh
	EH3 9EE

		2025		2024
		£		£
Current assets		3,201,238		2,327,978
Creditors: amounts falling due within one year		( 13,701)		( 12,645)
Net current assets		3,187,537		2,315,333
Total assets less current liabilities		3,187,537		2,315,333
Creditors: amounts falling due after more than one year		( 3,200,000)		( 2,326,500)
Net liabilities		( 12,463)		( 11,167)
Capital and reserves		( 12,463)		( 11,167)

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of J & K Trainer Ltd (registered number: SC420067) were approved and authorised for issue by the Board of Directors on 18 December 2025 and were signed on its behalf by:

John Cameron Trainer Director

Kenneth William Capie Trainer Director

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in Scotland (Company no. SC420067). The address of its registered office is Brownrigg Farm, North Berwick, East Lothian, EH39 5JW, United Kingdom.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including directors	-		-

3. Going Concern

The directors have indicated their willingness to provide financial support to the company as required. For this reason, the going concern basis is considered appropriate for the preparation of the financial statements.

4. Related Party Transactions

The company is related to other entities by virtue of common control. At the year end date, the company owed £3,200,000 (2024 - £2,326,500) by way of intercompany loans. These loans are repayable on demand and do not bear interest.