26 February 2025 v2026.27.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP SC839171 2025-02-26 2026-02-28 SC839171 2026-02-28 SC839171 core:WithinOneYear 2026-02-28 SC839171 core:ShareCapital 2026-02-28 SC839171 bus:Director1 2025-02-26 2026-02-28 SC839171 bus:RegisteredOffice 2025-02-26 2026-02-28 SC839171 1 2025-02-26 2026-02-28 SC839171 countries:Scotland 2025-02-26 2026-02-28 SC839171 bus:AuditExempt-NoAccountantsReport 2025-02-26 2026-02-28 SC839171 bus:PrivateLimitedCompanyLtd 2025-02-26 2026-02-28 SC839171 bus:SmallEntities 2025-02-26 2026-02-28 SC839171 bus:FullAccounts 2025-02-26 2026-02-28
Company registration number:
SC839171
Jockelson Ltd
Unaudited Filleted Financial Statements for the year ended
28 February 2026
Jockelson Ltd
Statement of Financial Position
28 February 2026

|  | 2026
--- | --- | ---
| Note | £
Current assets |  |  |
Debtors | 5 | 191 |
Cash at bank and in hand |  | 10,291 |
|  | 10,482 |
Creditors: amounts falling due within one year | 6 | (10,481 | )
Net current assets |  | 1 |
Total assets less current liabilities |  | 1 |
Capital and reserves |  |  |
Called up share capital |  | 1 |
Profit and loss account |  | - |
Shareholders funds |  | 1 |

For the year ending
28 February 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
21 July 2026
, and are signed on behalf of the board by:

Mr C Jockelson
Director

Company registration number:
SC839171
Jockelson Ltd
Notes to the Financial Statements
Year ended
28 February 2026

## 1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
11 Alder Road
,
Milton Of Campsie
,
Glasgow
,
G66 8HH
, Scotland.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Average number of employees

The average number of persons employed by the company during the year was
1
.

## 5 Debtors

| 2026
--- | ---
| £
Other debtors | 191 |

## 6 Creditors: amounts falling due within one year

| 2026
--- | ---
| £
Taxation and social security | 8,368 |
Other creditors | 2,113 |
| 10,481 |