JAF Academy Limited Accounts






JAF Academy Limited

	Company No. SC841589
		Information for Filing with The Registrar
		31 March 2026

The Director presents his report and the accounts for the period ended 31 March 2026.

Principal activities
The principal activity of the company during the period under review was other sports activities.




Director

The Director who served at any time during the period was as follows:

J. Allan









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J. Allan
Director
21 April 2026

at	31 March 2026
Company No.		SC841589	Notes	2026
				£
Fixed assets

	Tangible assets		4	18,521


				18,521
Current assets



	Cash at bank and in hand			2,152
				2,152
Creditors: Amount falling due within one year			5	(33,202)
Net current liabilities				(31,050)
Total assets less current liabilities				(12,529)




Net liabilities				(12,529)

Capital and reserves
	Called up share capital			1



	Profit and loss account		7	(12,530)

Total equity				(12,529)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 March 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 21 April 2026 and signed on its behalf by:
J. Allan
Director
21 April 2026

for the period ended 31 March 2026

General information

JAF Academy Limited is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC841589

Its registered office is:

480 Methilhaven Road

Buckhaven

Leven

Scotland

KY8 1EB

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

20% Straight line

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026
			Number
		The average monthly number of employees (including directors) during the period:	10

4	Tangible fixed assets
			Motor vehicles	Total
			£	£
		Cost or revaluation

		Additions	20,994	20,994



		At 31 March 2026	20,994	20,994
		Depreciation

		Charge for the year	2,473	2,473



		At 31 March 2026	2,473	2,473
		Net book values
		At 31 March 2026	18,521	18,521

5	Creditors:
		amounts falling due within one year
			2026
			£

		Bank loans and overdrafts	2,777





		Loans from directors	28,986

		Accruals and deferred income	1,439
			33,202

Share Capital

One ordinary share at £1 fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.