1 September 2024 false No description of principal activity Taxfiler 2024.6 SC194539 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC194539 2024-08-31 SC194539 2024-09-01 2025-08-31 SC194539 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC194539 business:FilletedAccounts 2024-09-01 2025-08-31 SC194539 2025-08-31 SC194539 business:Director1 2024-09-01 2025-08-31 SC194539 business:Director2 2024-09-01 2025-08-31 SC194539 business:CompanySecretary1 2024-09-01 2025-08-31 SC194539 business:RegisteredOffice 2024-09-01 2025-08-31 SC194539 2024-08-31 SC194539 core:WithinOneYear 2025-08-31 SC194539 core:WithinOneYear 2024-08-31 SC194539 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 SC194539 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 SC194539 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 SC194539 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 SC194539 core:PreviouslyStatedAmount 2025-08-31 SC194539 core:PreviouslyStatedAmount 2024-08-31 SC194539 business:SmallEntities 2024-09-01 2025-08-31 SC194539 countries:Scotland 2024-09-01 2025-08-31 SC194539 core:LandBuildings 2024-09-01 2025-08-31 SC194539 core:PlantMachinery 2024-09-01 2025-08-31 SC194539 core:MotorVehicles 2024-09-01 2025-08-31 SC194539 core:FurnitureFittings 2024-09-01 2025-08-31 SC194539 core:ComputerEquipment 2024-09-01 2025-08-31 SC194539 core:LandBuildings 2024-08-31 SC194539 core:PlantMachinery 2024-08-31 SC194539 core:MotorVehicles 2024-08-31 SC194539 core:FurnitureFittings 2024-08-31 SC194539 core:ComputerEquipment 2024-08-31 SC194539 core:LandBuildings 2025-08-31 SC194539 core:PlantMachinery 2025-08-31 SC194539 core:MotorVehicles 2025-08-31 SC194539 core:FurnitureFittings 2025-08-31 SC194539 core:ComputerEquipment 2025-08-31 SC194539 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC194539 (Scotland)
JIM MCLEAN DECORATORS LIMITED Unaudited accounts for the year ended 31 August 2025
JIM MCLEAN DECORATORS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JIM MCLEAN DECORATORS LIMITED Company Information for the year ended 31 August 2025
Directors
JAMES MCLEAN ANGELA MCLEAN
Secretary
ANGELA MCLEAN
Company Number
SC194539 (Scotland)
Registered Office
Waterside Lodge Waterside Road Carmunnock, Clarkston Glasgow G76 9AJ Scotland
Accountants
STZ Accounting Ltd 48 West George Street SECOND FLOOR Glasgow UK G2 1BP
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JIM MCLEAN DECORATORS LIMITED Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
70,533
64,890
Current assets
Inventories
1,907
1,907
Debtors
5
113,478
84,587
Cash at bank and in hand
12,499
1,646
127,884
88,140
Creditors: amounts falling due within one year
6
(161,682)
(146,260)
Net current liabilities
(33,798)
(58,120)
Total assets less current liabilities
36,735
6,770
Provisions for liabilities
Other provisions
(39,800)
-
Net (liabilities)/assets
(3,065)
6,770
Capital and reserves
Called up share capital
100
100
Profit and loss account
(3,165)
6,670
Shareholders' funds
(3,065)
6,770
For the year ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by
JAMES MCLEAN Director Company Registration No. SC194539
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JIM MCLEAN DECORATORS LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
JIM MCLEAN DECORATORS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC194539. The registered office is Waterside Lodge Waterside Road, Carmunnock, Clarkston, Glasgow, G76 9AJ, Scotland.
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:
Land & buildings
2% Straight Line
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
15% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 September 2024
16,135
45,619
19,301
9,676
39,965
130,696
Additions
-
14,060
-
-
1,000
15,060
At 31 August 2025
16,135
59,679
19,301
9,676
40,965
145,756
Depreciation
At 1 September 2024
7,103
19,012
12,143
7,861
19,687
65,806
Charge for the year
323
3,991
1,789
272
3,042
9,417
At 31 August 2025
7,426
23,003
13,932
8,133
22,729
75,223
Net book value
At 31 August 2025
8,709
36,676
5,369
1,543
18,236
70,533
At 31 August 2024
9,032
26,607
7,158
1,815
20,278
64,890
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JIM MCLEAN DECORATORS LIMITED Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
8,270
6,009
Trade debtors
99,642
73,012
Accrued income and prepayments
1,985
1,985
Other debtors
3,581
3,581
113,478
84,587
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
76,054
101,437
Trade creditors
36,137
15,784
Taxes and social security
31,712
29,039
Loans from directors
16,779
-
Accruals
1,000
-
161,682
146,260
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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