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Registered Number: SC663937
Scotland
J.E.M. INVESTMENTS SCOTLAND LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

J.E.M. Investments Scotland Limited Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

J.E.M. Investments Scotland Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Turner Accountancy Limited 31 December 2025 .................................................... Turner Accountancy Limited 101 Park Street Motherwell ML1 1PF 12 May 2026 1

J.E.M. Investments Scotland Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Investments | 3 | 500,510 |  | 500,510
|  | 500,510 |  | 500,510
Current assets |  |  |
Cash at bank and in hand |  | 2 |  | 2
Creditors: amount falling due within one year |  | (109,347) |  | (206,966)
Net current assets |  | (109,345) |  | (206,964)
Total assets less current liabilities |  | 391,165 |  | 293,546
Net assets |  | 391,165 |  | 293,546
Capital and reserves |  |  |
Called up share capital | 4 | 512 |  | 512
Profit and loss account |  | 390,653 |  | 293,034
Shareholders' funds |  | 391,165 |  | 293,546
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 12 May 2026 and were signed on its behalf by:
------------------------------- John Marshall Director
2

J.E.M. Investments Scotland Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information J.E.M. Investments Scotland Limited is a private company, limited by shares, registered in Scotland, registration number SC663937, registration address 1A High Avon Street, Larkhall, South Lanarkshire, ML9 1AP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 January 2025 | 500,510 |  | 500,510
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 500,510 |  | 500,510
The company's investments at the Balance Sheet date in the share capital of companies include the following: J.E.M. Carpet Company Limited Registered office: 1A High Avon Street, Larkhall, ML9 1AP Nature of business: Carpet Retailer Class of shares: Ordinary Shareholding: 100%
Details |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Aggregate capital and reserves |  | 7,683,240 |  | 7,094,058
Profit for the year |  | 589,182 |  | 738,939
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
512 Class A shares of £1.00 each | 512 |  | 512
| 512 |  | 512
3