Company Registration No. SC815033 (Scotland)
J&d's Properties Ltd
Unaudited accounts
for the period from 30 June 2024 to 30 June 2025
J&d's Properties Ltd
Unaudited accounts
Contents
J&d's Properties Ltd
Company Information
for the period from 30 June 2024 to 30 June 2025
Director
David James Stewart
Company Number
SC815033 (Scotland)
Registered Office
6 Northpark Place
Livingston
EH54 6TR
Scotland
Accountants
Rachael Hamilton
Independent Bookkeeping Ltd
Alba Innovation Centre, The Alba Campus
Rosebank Way
Livingston
West Lothian
EH54 7GA
J&d's Properties Ltd
Statement of financial position
as at 30 June 2025
Creditors: amounts falling due within one year
(500)
Net current liabilities
(500)
Total assets less current liabilities
52,200
Creditors: amounts falling due after more than one year
(55,925)
Profit and loss account
(3,725)
Shareholders' funds
(3,725)
For the period ending 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 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 29 April 2026 and were signed on its behalf by
David James Stewart
Director
Company Registration No. SC815033
J&d's Properties Ltd
Notes to the Accounts
for the period from 30 June 2024 to 30 June 2025
J&d's Properties Ltd is a private company, limited by shares, registered in Scotland, registration number SC815033. The registered office is 6 Northpark Place, Livingston, EH54 6TR, Scotland.
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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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Currently no tangible fixed assets of note
Investment Property
Investment property is property held to earn rental income and/or for capital appreciation.
Investment property is initially recognised at cost, including directly attributable acquisition costs.
After initial recognition, investment property is measured at fair value at each reporting date where this can be measured reliably without undue cost or effort. Changes in fair value are recognised in the profit and loss account.
No depreciation is charged on investment property.
For the first year, the property has been recognised at cost, as no fair value adjustment has been made in the period.
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Tangible fixed assets
Land & buildings
J&d's Properties Ltd
Notes to the Accounts
for the period from 30 June 2024 to 30 June 2025
5
Creditors: amounts falling due within one year
2025
6
Creditors: amounts falling due after more than one year
2025
Loans from directors
55,925
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Average number of employees
During the period the average number of employees was 0.