REGISTERED NUMBER: SC067632 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

J & R Good (Wishaw) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R B Good

J M Good

REGISTERED OFFICE:

26 Glen Road

Wishaw

ML2 7NL

REGISTERED NUMBER:

SC067632 (Scotland)

ACCOUNTANTS:

LinklatersCA

8 Darnaway Street

Edinburgh

EH3 6BG

FIXED ASSETS

Tangible assets

4

442,095

482,829

Investments

5

20,100

-

462,195

482,829

CURRENT ASSETS

Stocks

36,545

55,080

Debtors

6

11,035

9,690

Cash at bank

311,474

290,904

359,054

355,674

CREDITORS

Amounts falling due within one year

7

23,999

14,277

NET CURRENT ASSETS

335,055

341,397

TOTAL ASSETS LESS CURRENT LIABILITIES

797,250

824,226

PROVISIONS FOR LIABILITIES

19,390

16,191

NET ASSETS

777,860

808,035

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

776,860

807,035

SHAREHOLDERS' FUNDS

777,860

808,035

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

R B Good - Director

1.	STATUTORY INFORMATION

J & R Good (Wishaw) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

390,695

127,308

720

Additions

2,750

1,321

-

Disposals

(60,692

)

-

-

At 31 March 2026

332,753

128,629

720

DEPRECIATION

At 1 April 2025

-

103,019

592

Charge for year

-

6,402

32

Eliminated on disposal

-

-

-

At 31 March 2026

-

109,421

624

NET BOOK VALUE

At 31 March 2026

332,753

19,208

96

At 31 March 2025

390,695

24,289

128

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

142,739

9,809

671,271

Additions

51,193

1,437

56,701

Disposals

(17,529

)

-

(78,221

)

At 31 March 2026

176,403

11,246

649,751

DEPRECIATION

At 1 April 2025

75,397

9,434

188,442

Charge for year

25,665

484

32,583

Eliminated on disposal

(13,369

)

-

(13,369

)

At 31 March 2026

87,693

9,918

207,656

NET BOOK VALUE

At 31 March 2026

88,710

1,328

442,095

At 31 March 2025

67,342

375

482,829

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Silver bullion

20,100

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,177

5,214

Other debtors

7,858

4,476

11,035

9,690

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

8,900

247

Taxation and social security

-

3,508

Other creditors

15,099

10,522

23,999

14,277

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £45,000 (2025 - £55,000) were paid to the directors .

Amount due from (to) related party at balance sheet date

Due to R Good, director at 31 March 2026 NIL (2025 £5,000)

Due J Good, director at 31 March 2026 £10,000 (2025 NIL)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is R B Good.