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Registered number: SC764656 JLAN CONSULTANCY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
JLAN CONSULTANCY LIMITED COMPANY INFORMATION
Directors | John Robertson
| Lynne Robertson
Company secretary | Lynne Robertson
Registered number | SC764656
Registered office | 7 Viewfield Crescent
| Aberdeen
| AB15 7XQ
Accountants | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
JLAN CONSULTANCY LIMITED CONTENTS
| Page
Statement of financial position | 1
Notes to the financial statements | 2 - 4
JLAN CONSULTANCY LIMITED REGISTERED NUMBER: SC764656 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
|  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 1,439 |  | 2,947 |
Cash at bank and in hand |  | 3,923 |  | 3,351 |
|  | 5,362 |  | 6,298 |
Creditors: amounts falling due within one year |  | (4,870) |  | (4,527) |
NET CURRENT ASSETS |  |  | 492 |  | 1,771
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 492 |  | 1,771
NET ASSETS |  |  | 492 |  | 1,771
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 392 |  | 1,671
|  |  | 492 |  | 1,771
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year 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 financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 April 2026.
John Robertson
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
JLAN CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | GENERAL INFORMATION
JLAN Consultancy Limited is a private company, limited by shares, incorporated in Scotland with registration number SC764656. The registered office is 7 Viewfield Crescent, Aberdeen, United Kingdom, AB15 7XQ. The financial statments are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 2
JLAN CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | FINANCIAL INSTRUMENTS
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.5 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
4. | DEBTORS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 1,439 | 2,947
|  | 1,439 | 2,947
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 3,370 | 2,347
| Accruals and deferred income | 1,500 | 2,180
|  | 4,870 | 4,527
Page 3
JLAN CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | SHARE CAPITAL
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | AUTHORISED, ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 4