Just Simply Accounting Ltd Accounts






Just Simply Accounting Ltd

	Company No. SC318404
		Information for Filing with The Registrar
		30 June 2025

The Director presents her report and the accounts for the year ended 30 June 2025.

Principal activities
The principal activity of the company during the year under review was Accountants.




Director

The Director who served at any time during the year was as follows:

J.J. McCartney









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J.J. McCartney
Director
30 June 2025

at	30 June 2025
Company No.		SC318404	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	-	-
	Tangible assets		5	-	-



Current assets

	Debtors		6	185	1,130

	Cash at bank and in hand			56	83
				241	1,213
Creditors: Amount falling due within one year			7	(22,910)	(23,478)
Net current liabilities				(22,669)	(22,265)
Total assets less current liabilities				(22,669)	(22,265)




Net liabilities				(22,669)	(22,265)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	(22,769)	(22,365)

Total equity				(22,669)	(22,265)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 June 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 June 2025 and signed on its behalf by:
J.J. McCartney
Director
30 June 2025

for the year ended 30 June 2025

General information

Just Simply Accounting Ltd is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC318404

Its registered office is:

6 Atlas Court

Armadale

Bathgate

Scotland

EH48 2TE

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 July 2024	15,000	15,000


		At 30 June 2025	15,000	15,000
		Amortisation and impairment
		At 1 July 2024	15,000	15,000



		At 30 June 2025	15,000	15,000
		Net book values
		At 30 June 2025	-	-
		At 30 June 2024	-	-

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 July 2024	3,203	1,500	4,703




		At 30 June 2025	3,203	1,500	4,703
		Depreciation
		At 1 July 2024	3,203	1,500	4,703




		At 30 June 2025	3,203	1,500	4,703
		Net book values
		At 30 June 2025	-	-	-
		At 30 June 2024	-	-	-

6	Debtors
			2025	2024
			£	£
		Trade debtors	185	1,130







			185	1,130

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	-	(2)

		Other creditors	22,910	23,479
		Accruals and deferred income	-	1
			22,910	23,478

Share Capital

Ordinary shares 10,000 shares at 1pence per share

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.