| JCSG Ltd |
| Registered number: |
SC574035 |
| Balance Sheet |
| as at 31 August 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
- |
|
|
111 |
|
| Current assets |
| Cash at bank and in hand |
|
|
500,943 |
|
|
697,713 |
|
| Creditors: amounts falling due within one year |
4 |
|
- |
|
|
(145,574) |
|
| Net current assets |
|
|
|
500,943 |
|
|
552,139 |
|
| Total assets less current liabilities |
|
|
|
500,943 |
|
|
552,250 |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(87) |
|
|
3,207 |
|
|
|
| Net assets |
|
|
|
500,856 |
|
|
555,457 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
500,756 |
|
|
555,357 |
|
| Shareholders' funds |
|
|
|
500,856 |
|
|
555,457 |
|
|
|
|
|
|
|
|
| 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. |
|
|
|
|
| J Devanny |
| Director |
| Approved by the board on 12 February 2025 |
|
| JCSG Ltd |
| Notes to the Accounts |
| for the year ended 31 August 2025 |
|
|
| 1 |
Accounting policies |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax asset is recognised in respect of a tax loss that can be carried forwards to be relieved against tax due in a future period. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 September 2024 |
233 |
|
At 31 August 2025 |
233 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 September 2024 |
122 |
|
Charge for the year |
111 |
|
At 31 August 2025 |
233 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2025 |
- |
|
At 31 August 2024 |
111 |
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Corporation tax |
- |
|
132,894 |
|
Other taxes and social security costs |
- |
|
10,270 |
|
Trade creditors |
- |
|
2,410 |
|
|
|
|
|
|
- |
|
145,574 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Director's account |
|
|
|
|
87 |
|
(3,207) |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
JCSG Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is: |
|
1 Victoria Road |
|
Kirkcaldy |
|
Fife |
|
KY1 1DT |