REGISTERED NUMBER: SC470530 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

JC Services (Shetland) Ltd

Page

Balance Sheet

1

FIXED ASSETS

204,786

244,983

CURRENT ASSETS

119,679

44,315

CREDITORS

Amounts falling due within one year

(16,122

)

(12,567

)

NET CURRENT ASSETS

103,557

31,748

TOTAL ASSETS LESS CURRENT LIABILITIES

308,343

276,731

CAPITAL AND RESERVES

308,343

276,731

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

JC Services (Shetland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC470530

Registered office:

18B Harbour Street

Lerwick

Shetland

ZE1 0JS

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

3.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

J L Couper

Balance outstanding at start of year

27,180

-

Amounts advanced

-

27,180

Amounts repaid

(27,180

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

27,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 5 June 2026 and were signed by:

J L Couper - Director