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Registered Number: SC805181
Scotland
Unaudited Financial Statements
for the period ended 30 April 2025
for
J N RIGGING & LIFTING LTD

J N RIGGING & LIFTING LTD ###### Statement of Financial Position As at 30 April 2025
|  | £ | 2025 £
--- | --- | --- | ---
Fixed assets |  |  | 562
Current assets |  | 6,832 |
Creditors: amount falling due within one year |  | (3,490) |
Net current assets/(liabilities) |  |  | 3,342
Total assets less current liabilities |  |  | 3,904
Net assets/(liabilities) |  |  | 3,904
Capital and reserves |  |  | 3,904
For the period ended 30 April 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 of its accounts for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime. Signed on behalf of the board of directors:
--------------------------------------------- Joshua Nicholson Director |  |
Date approved: 23 April 2026 1

J N RIGGING & LIFTING LTD ###### Notes to the Accounts For the period ended 30 Apr 2025
Statutory Information J N Rigging & Lifting Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC805181, registration address 17 Waterside Street, Elgin, IV30 4LU, United Kingdom. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016). Going Concern The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Website cost Planning and operating costs for the company's website are charged to the profit and loss account as incurred. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 25% Reducing Balance
2. | Tangible fixed assets
Cost or Valuation |  | Computer Equipment |  | Total
|  | £ |  | £
At 02 April 2024 |  | - |  | -
Additions |  | 749 |  | 749
At 30 April 2025 |  | 749 |  | 749
Depreciation
At 02 April 2024 |  | - |  | -
Charge for period |  | 187 |  | 187
At 30 April 2025 |  | 187 |  | 187
Net book values
Closing balance as at 30 April 2025 |  | 562 |  | 562
3. | Average number of employees Average number of employees during the period was 1.
2