1 June 2024 false No description of principal activity Taxfiler 2024.6 SC231638business:PrivateLimitedCompanyLtd2024-06-012025-05-31 SC2316382024-05-31 SC2316382024-06-012025-05-31 SC231638business:AuditExemptWithAccountantsReport2024-06-012025-05-31 SC231638business:FilletedAccounts2024-06-012025-05-31 SC2316382025-05-31 SC231638business:Director12024-06-012025-05-31 SC231638business:CompanySecretary12024-06-012025-05-31 SC231638business:RegisteredOffice2024-06-012025-05-31 SC2316382024-05-31 SC231638core:WithinOneYear2025-05-31 SC231638core:WithinOneYear2024-05-31 SC231638core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 SC231638core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 SC231638core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 SC231638core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC231638core:PreviouslyStatedAmount2025-05-31 SC231638core:PreviouslyStatedAmount2024-05-31 SC231638business:SmallEntities2024-06-012025-05-31 SC231638countries:Scotland2024-06-012025-05-31 SC231638core:PlantMachinery2024-06-012025-05-31 SC231638core:FurnitureFittings2024-06-012025-05-31 SC231638core:PlantMachinery2024-05-31 SC231638core:FurnitureFittings2024-05-31 SC231638core:PlantMachinery2025-05-31 SC231638core:FurnitureFittings2025-05-31 SC231638core:WithinOneYear2024-06-012025-05-31 SC231638business:Director112024-06-012025-05-31 SC231638business:Director112024-05-31 SC231638business:Director112025-05-31 SC2316382023-06-012024-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC231638 (Scotland)
CLIFFE JONES LTD. Unaudited accounts for the year ended 31 May 2025
CLIFFE JONES LTD. Unaudited accounts Contents
Page
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CLIFFE JONES LTD. Company Information for the year ended 31 May 2025
Director
Cliffe Jones
Secretary
Josephine Jones
Company Number
SC231638 (Scotland)
Registered Office
3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH UK
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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CLIFFE JONES LTD. Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,338 
7,457 
Current assets
Inventories
57,670 
66,420 
Debtors
220 
2,356 
Cash at bank and in hand
7,590 
1,417 
65,480 
70,193 
Creditors: amounts falling due within one year
8,006 
(22,246)
Net current assets
73,486 
47,947 
Net assets
79,824 
55,404 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
79,822 
55,402 
Shareholders' funds
79,824 
55,404 
For the year ending 31 May 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 22 December 2025 and were signed on its behalf by
Cliffe Jones Director Company Registration No. SC231638
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CLIFFE JONES LTD. Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
CLIFFE JONES LTD. is a private company, limited by shares, registered in Scotland, registration number SC231638. The registered office is 3rd Floor, St. Georges Building, 5 St. Vincent Place, Glasgow, G1 2DH, UK.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
15% on reducing balance basis
Fixtures & fittings
15% on reducing balance basis
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2024
15,600 
805 
16,405 
At 31 May 2025
15,600 
805 
16,405 
Depreciation
At 1 June 2024
8,167 
781 
8,948 
Charge for the year
1,115 
4 
1,119 
At 31 May 2025
9,282 
785 
10,067 
Net book value
At 31 May 2025
6,318 
20 
6,338 
At 31 May 2024
7,433 
24 
7,457 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
68 
Trade debtors
220 
2,288 
220 
2,356 
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CLIFFE JONES LTD. Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,158 
- 
Trade creditors
6,812 
11,247 
Taxes and social security
9,875 
9,376 
Loans from directors
(29,251)
223 
Accruals
3,400 
1,400 
(8,006)
22,246 
Overdrawn director's Loan Account of £29,251 was repaid on 22 December 2025.
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Cliffe Jones
Cliffe Jones
- 
29,251 
- 
29,251 
- 
29,251 
- 
29,251 
Director's Outstanding Balance of £29,251 was repaid by the director on 23 December 2025.
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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