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Company Registration No. SC522867 (Scotland)
J & B Properties (Scotland) Ltd Unaudited accounts for the year ended 31 December 2025
J & B Properties (Scotland) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J & B Properties (Scotland) Ltd Company Information for the year ended 31 December 2025
Director
William Laidlaw
Company Number
SC522867 (Scotland)
Registered Office
34 NEWMARKET STREET AYR KA7 1LP UNITED KINGDOM
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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J & B Properties (Scotland) Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
37,500 
37,500 
Current assets
Debtors
5
950 
- 
Cash at bank and in hand
4,796 
3,480 
5,746 
3,480 
Creditors: amounts falling due within one year
6
(4,492)
(4,034)
Net current assets/(liabilities)
1,254 
(554)
Total assets less current liabilities
38,754 
36,946 
Creditors: amounts falling due after more than one year
7
(477)
(477)
Net assets
38,277 
36,469 
Capital and reserves
Called up share capital
100 
100 
Capital contribution reserve
30,468 
30,468 
Profit and loss account
7,709 
5,901 
Shareholders' funds
38,277 
36,469 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 April 2026 and were signed on its behalf by
William Laidlaw Director Company Registration No. SC522867
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J & B Properties (Scotland) Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
J & B Properties (Scotland) Ltd is a private company, limited by shares, registered in Scotland, registration number SC522867. The registered office is 34 NEWMARKET STREET, AYR, KA7 1LP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 January 2025
37,500 
At 31 December 2025
37,500 
Depreciation
At 31 December 2025
- 
Net book value
At 31 December 2025
37,500 
At 31 December 2024
37,500 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
950 
- 
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J & B Properties (Scotland) Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
2,300 
1,820 
Taxes and social security
1,832 
1,854 
Accruals
360 
360 
4,492 
4,034 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
477 
477 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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