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Registered Number: SC669451
Scotland
JAMES AGENT LTD
Unaudited Financial Statements
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

James Agent Ltd Contents Page For the year ended 31 July 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Statement of financial position | 4

James Agent Ltd Company Information For the year ended 31 July 2025
Director | Adam JAMES
Registered Number | SC669451
Registered Office | 13 Buccleuch Street Melrose TD6 9LB
Accountants | NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ
1

James Agent Ltd Director's Report For the year ended 31 July 2025
Director's report and financial statements The director presents his/her/their report and accounts for the year ended 31 July 2025. Director The director who served the company throughout the year was as follows:
Adam JAMES
On behalf of the board.
---------------------------------- Adam JAMES Director
Date approved: 27 February 2026 2

James Agent Ltd Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. NS24 Ltd 31 July 2025 NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ 27 February 2026 3

James Agent Ltd Statement of Financial Position As at 31 July 2025
|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 2,285 |  |  | 867
Current assets |  | 144,577 |  |  | 155,997 |
Prepayments and accrued income |  | 2,778 |  |  | 1,249 |
Creditors: amount falling due within one year |  | (44,302) |  |  | (37,064) |
Net current assets |  |  | 103,053 |  |  | 120,182
Total assets less current liabilities |  |  | 105,338 |  |  | 121,049
Creditors: amount falling due after more than one year |  |  | (54,755) |  |  | (56,555)
Accruals and deferred income |  |  | 0 |  |  | (1,170)
Net assets |  |  | 50,583 |  |  | 63,324
Capital and reserves |  |  | 50,583 |  |  | 63,324
NOTES TO THE ACCOUNTS General Information James Agent Ltd is a private company, limited by shares, registered in Scotland, registration number SC669451, registration address 13 Buccleuch Street , Melrose , TD6 9LB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 1).
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's Responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 27 February 2026 and were signed by:
-------------------------------- Adam JAMES Director
4