Jess Art Limited - Filleted accounts

Registered number

SC605571

Jess Art Limited

Filleted Accounts

31 August 2025

Jess Art Limited
Registered number:		SC605571
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		9,101			19,647

Current assets
Stocks		6,500			10,000
Cash at bank and in hand		1,361			3,773
		7,861			13,773

Creditors: amounts falling due within one year	4	(4,241)			(4,653)

Net current assets			3,620			9,120

Net assets			12,721			28,767

Capital and reserves
Called up share capital			2			2
Profit and loss account			12,719			28,765

Shareholders' funds			12,721			28,767

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.




Graeme Kilminster
Director
Approved by the board on 12 May 2026

Jess Art Limited
Notes to the Accounts
for the year ended 31 August 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).

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2024	30,221		25,194		55,415
	At 31 August 2025	30,221		25,194		55,415

	Depreciation
	At 1 September 2024	20,651		15,117		35,768
	Charge for the year	5,507		5,039		10,546
	At 31 August 2025	26,158		20,156		46,314

	Net book value
	At 31 August 2025	4,063		5,038		9,101
	At 31 August 2024	9,570		10,077		19,647


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

	Trade creditors			4,241		600
	Taxation and social security costs			-		4,053
				4,241		4,653


5	Other information

	Jess Art Limited is a private company limited by shares and incorporated in England. Its registered office is:
	24 Lewis Drive
	Sheddocksley
	Aberdeen
	Aberdeenshire
	AB16 6WQ