ACCOUNTS - Final Accounts preparation

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Registered number: SC655157

JUNIPER RENTALS LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

JUNIPER RENTALS LIMITED

COMPANY INFORMATION

Directors	BT Jones
	OM Jones


Registered number	SC655157


Registered office	Bramblebank
	Glebe Road
	Creiff
	PH5 2AX


Accountants	EQ Accountants Limited
	Chartered Accountants
	Westby
	64 West High Street
	Forfar
	Angus
	DD8 1BJ

JUNIPER RENTALS LIMITED

REGISTERED NUMBER: SC655157

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

	31 December	29 February
	2024	2024
Note	£	£

FIXED ASSETS
Tangible assets	3		43,581		57,127
			43,581		57,127
CURRENT ASSETS
Debtors: amounts falling due within one year	4	33,931		109,648
Cash at bank and in hand		11,570		12,336
		45,501		121,984
Creditors: amounts falling due within one year	5	(227,367)		(239,763)
NET CURRENT LIABILITIES			(181,866)		(117,779)
TOTAL ASSETS LESS CURRENT LIABILITIES			(138,285)		(60,652)
Creditors: amounts falling due after more than one year	6		(32,004)		(38,436)

NET LIABILITIES			(170,289)		(99,088)

CAPITAL AND RESERVES
Called up share capital	100	1
Profit and loss account	(170,389)	(99,089)
	(170,289)	(99,088)

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JUNIPER RENTALS LIMITED

REGISTERED NUMBER: SC655157

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 December 2025.

BT Jones

Director

The notes on pages 3 to 6 form part of these financial statements.

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JUNIPER RENTALS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

1.	GENERAL INFORMATION

Juniper Rentals Limitedd is a private limited company limited by shares incorporated in Scotland. The
registered office is Corley, Abbotsfield Terrace, Auchterarder, Scotland, PH3 1DD and the Company registration number is SC655157.
The financial statements are presented in Sterling which is the functional currency of the Company and
rounded to the nearest £.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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JUNIPER RENTALS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

2.4

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles	-	25%	reducing balance
Fixtures and fittings	-	10%	straight line
Computer equipment	-	20%	reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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JUNIPER RENTALS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

3.	TANGIBLE FIXED ASSETS

	Motor vehicles	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
COST OR VALUATION
At 1 March 2024	68,274	5,333	1,342	74,949
At 31 December 2024	68,274	5,333	1,342	74,949
DEPRECIATION
At 1 March 2024	16,919	444	459	17,822
Charge for the period on owned assets	12,838	532	176	13,546
At 31 December 2024	29,757	976	635	31,368
NET BOOK VALUE
At 31 December 2024	38,517	4,357	707	43,581
At 29 February 2024	51,355	4,889	883	57,127

DEBTORS

					31 December	29 February
					2024	2024
					£	£


Trade debtors	8,357	84,608
Other debtors	25,574	25,040
	33,931	109,648

Bank loans	-	6
Trade creditors	114,750	159,100
Obligations under finance lease and hire purchase contracts	7,718	7,718
Other creditors	102,099	72,939
Accruals and deferred income	2,800	-
	227,367	239,763

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JUNIPER RENTALS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

Net obligations under finance leases and hire purchase contracts	32,004	38,436
	32,004	38,436

ALLOTTED, CALLED UP AND FULLY PAID

100 (2024 - 1) Ordinary shares of £1 each	100	1

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