J C Michael (Scotland) Ltd - Filleted accounts

Registered number

SC708270

J C Michael (Scotland) Ltd

Filleted Accounts

30 September 2025

J C Michael (Scotland) Ltd
Registered number:		SC708270
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		13,058			17,411

Current assets
Debtors	4	522,568			190,392
Cash at bank and in hand		318,416			541,103
		840,984			731,495

Creditors: amounts falling due within one year	5	(220,494)			(472,782)

Net current assets			620,490			258,713

Total assets less current liabilities			633,548			276,124

Creditors: amounts falling due after more than one year	6		(356,195)			(100,870)



Net assets			277,353			175,254

Capital and reserves
Called up share capital			100			100
Profit and loss account			277,253			175,154

Shareholders' funds			277,353			175,254

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Florence Zainab Michael
Director
Approved by the board on 23 April 2026

J C Michael (Scotland) Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% RB
	Computer and other equipment	25% RB

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			9		9


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	21,550		15,320		36,870
	At 30 September 2025	21,550		15,320		36,870

	Depreciation
	At 1 October 2024	11,496		7,963		19,459
	Charge for the year	2,514		1,839		4,353
	At 30 September 2025	14,010		9,802		23,812

	Net book value
	At 30 September 2025	7,540		5,518		13,058
	At 30 September 2024	10,054		7,357		17,411


4	Debtors			2025		2024
£					£

	Trade debtors			177,643		188,810
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			344,875		-
	Other debtors			50		1,582
				522,568		190,392


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

	Trade creditors			167,158		434,806
	Taxation and social security costs			40,484		26,881
	Other creditors			12,852		11,095
				220,494		472,782


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Other creditors			356,195		100,870


7	Other information

	J C Michael (Scotland) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	7a St. Patrick Street
	Edinburgh
	Midlothian
	EH8 9HB