REGISTERED NUMBER: SC523001 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Jacqs (Aberdeen) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms J Murray

REGISTERED OFFICE:

Orcadia Bank Road

Maud

Peterhead

AB42 4NQ

REGISTERED NUMBER:

SC523001 (Scotland)

ACCOUNTANTS:

BW Accountancy Services Limited

25a Market Place

Inverurie

AB51 3PU

FIXED ASSETS

Tangible assets

4

41,247

51,559

CURRENT ASSETS

Debtors

5

8,805

6,372

Cash at bank

74,421

63,520

83,226

69,892

CREDITORS

Amounts falling due within one year

6

21,537

22,054

NET CURRENT ASSETS

61,689

47,838

TOTAL ASSETS LESS CURRENT LIABILITIES

102,936

99,397

CAPITAL AND RESERVES

Called up share capital

1

1,000

Retained earnings

102,935

98,397

102,936

99,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2025 and were signed by:

Ms J Murray - Director

1.	STATUTORY INFORMATION

Jacqs (Aberdeen) 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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

and 31 December 2024

1,689

61,975

6,766

70,430

DEPRECIATION

At 1 January 2024

1,423

12,395

5,053

18,871

Charge for year

53

9,916

343

10,312

At 31 December 2024

1,476

22,311

5,396

29,183

NET BOOK VALUE

At 31 December 2024

213

39,664

1,370

41,247

At 31 December 2023

266

49,580

1,713

51,559

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

8,805

6,372

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

144

-

Taxation and social security

4,411

4,387

Other creditors

16,982

17,667

21,537

22,054

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms J Murray.