Registered number
SC402525
Johnston and Johnston Fife Limited
Filleted Accounts
30 June 2025

Johnston and Johnston Fife Limited
Registered number: | SC402525
Balance Sheet
as at 30 June 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 20,777 |  |  | 27,683
Current assets
Debtors | 4 |  | 43,390 |  |  | 53,842
Cash at bank and in hand |  |  | 106,748 |  |  | 60,591
|  |  | 150,138 |  |  | 114,433
Creditors: amounts falling due within one year | 5 |  | (37,782) |  |  | (31,627)
Net current assets |  |  |  | 112,356 |  |  | 82,806
Total assets less current liabilities |  |  |  | 133,133 |  |  | 110,489
Creditors: amounts falling due after more than one year | 6 |  |  | (11,716) |  |  | (16,319)
Provisions for liabilities |  |  |  | (3,948) |  |  | (5,260)
Net assets |  |  |  | 117,469 |  |  | 88,910
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 117,467 |  |  | 88,908
Shareholders' funds |  |  |  | 117,469 |  |  | 88,910
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Johnston
Director
Approved by the board on 27 January 2026

Johnston and Johnston Fife Limited
Notes to the Accounts
for the year ended 30 June 2025
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | 15% on a Reducing Balance basis
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current period.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 July 2024 | 4,038 |  | 57,052 |  | 61,090
| At 30 June 2025 | 4,038 |  | 57,052 |  | 61,090
| Depreciation
| At 1 July 2024 | 3,746 |  | 29,661 |  | 33,407
| Charge for the year | 59 |  | 6,847 |  | 6,906
| At 30 June 2025 | 3,805 |  | 36,508 |  | 40,313
| Net book value
| At 30 June 2025 | 233 |  | 20,544 |  | 20,777
| At 30 June 2024 | 292 |  | 27,391 |  | 27,683
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 43,390 |  | 53,842
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 37,301 |  | 31,146
| Other creditors | 481 |  | 481
|  |  |  |  |  | 37,782 |  | 31,627
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 11,640 |  | 16,296
| Director's account | 76 |  | 23
|  |  |  |  |  | 11,716 |  | 16,319
7 | Other information
| Johnston and Johnston Fife Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 67 Loughborough Road
| Kirkcaldy
| Fife
| KY1 3DB

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