ACCOUNTS - Final Accounts preparation

Registered number: SC034764

JOHN BRYCE (CONTRACTORS) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2026

JOHN BRYCE (CONTRACTORS) LIMITED

REGISTERED NUMBER: SC034764

BALANCE SHEET

AS AT 30 APRIL 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	-		12,125
Cash at bank and in hand		178,806		214,036
		178,806		226,161
Creditors: amounts falling due within one year	5	(1,248)		(4,569)
Net current assets			177,558		221,592
Total assets less current liabilities			177,558		221,592

Net assets			177,558		221,592

Capital and reserves
Called up share capital	14,000	14,000
Profit and loss account	163,558	207,592
	177,558	221,592

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 May 2026.

Mr K D Bryce

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

JOHN BRYCE (CONTRACTORS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

John Bryce (Contractors) Limited is a private company limited by shares incorporated in Scotland. The
registered office is 34 Bavelaw Gardens, Balerno, EH14 7AB.

2.Accounting policies

2.1

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.3

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Debtors with no stated interest rate or receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Creditors

Creditors with no stated interest rate and payable within one year are recorded at transaction price.

All interest bearing loans and borrowings which are basic financial instruments are initially recorded at the present value of cash payable. After initial recognition they are measured at amortised cost.

Page 2

JOHN BRYCE (CONTRACTORS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.4

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.5

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are
recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the
same tax authority.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

Debtors

					2026	2025
					£	£


Other debtors	-	12,125
	-	12,125

Page 3

JOHN BRYCE (CONTRACTORS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to related parties	-	2,421
Other creditors	48	48
Accruals and deferred income	1,200	2,100
	1,248	4,569

6.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

10,637 (2025 - 10,637) Ordinary A shares of £1.00 each	10,637	10,637
1,680 (2025 - 1,680) Ordinary B shares of £1.00 each	1,680	1,680
1,680 (2025 - 1,680) Ordinary C shares of £1.00 each	1,680	1,680
1 (2025 - 1) Ordinary D share of £1.00	1	1
1 (2025 - 1) Ordinary E share of £1.00	1	1
1 (2025 - 1) Ordinary F share of £1.00	1	1

	14,000	14,000

7.	Related party transactions

The directors are of the opinion that all related party transactions are conducted under normal market and
therefore do not need to be disclosed under FRS 102 section 1A appendix C.

Page 4