1 August 2024 false No description of principal activity Taxfiler 2024.6 SC776633 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC776633 2024-07-31 SC776633 2024-08-01 2025-07-31 SC776633 business:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC776633 business:FilletedAccounts 2024-08-01 2025-07-31 SC776633 2025-07-31 SC776633 business:Director1 2024-08-01 2025-07-31 SC776633 2024-07-31 SC776633 core:WithinOneYear 2025-07-31 SC776633 core:WithinOneYear 2024-07-31 SC776633 core:AfterOneYear 2025-07-31 SC776633 core:AfterOneYear 2024-07-31 SC776633 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 SC776633 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 SC776633 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 SC776633 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 SC776633 core:PreviouslyStatedAmount 2025-07-31 SC776633 core:PreviouslyStatedAmount 2024-07-31 SC776633 business:SmallEntities 2024-08-01 2025-07-31 SC776633 countries:Scotland 2024-08-01 2025-07-31 SC776633 core:PlantMachinery 2024-08-01 2025-07-31 SC776633 core:PlantMachinery 2024-07-31 SC776633 core:PlantMachinery 2025-07-31 SC776633 2023-07-23 2024-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC776633 (Scotland)
JA Wind Ltd Unaudited accounts for the year ended 31 July 2025
JA Wind Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
JA Wind Ltd Company Information for the year ended 31 July 2025
Director
Mr J Gray
Company Number
SC776633 (Scotland)
- 3 -
JA Wind Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
668
4,163
Current assets
Debtors
5
-
5,230
Cash at bank and in hand
18,084
11,964
18,084
17,194
Creditors: amounts falling due within one year
6
(10,955)
(4,548)
Net current assets
7,129
12,646
Total assets less current liabilities
7,797
16,809
Creditors: amounts falling due after more than one year
7
-
(9,342)
Net assets
7,797
7,467
Capital and reserves
Called up share capital
1
1
Profit and loss account
7,796
7,466
Shareholders' funds
7,797
7,467
For the year ending 31 July 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 April 2026 and were signed on its behalf by
Mr J Gray Director Company Registration No. SC776633
- 4 -
JA Wind Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
JA Wind Ltd is a private company, limited by shares, registered in Scotland, registration number SC776633.
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
25%
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 August 2024
4,250
Additions
876
Disposals
(4,250)
At 31 July 2025
876
Depreciation
At 1 August 2024
87
Charge for the year
556
On disposals
(435)
At 31 July 2025
208
Net book value
At 31 July 2025
668
At 31 July 2024
4,163
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
5,230
- 5 -
JA Wind Ltd Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
10,955
4,293
Other creditors
-
255
10,955
4,548
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
-
9,342
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -