REGISTERED NUMBER: SC367079 (Scotland)

Unaudited Financial Statements

for the Year Ended

31 October 2025

for

CJACKSON2U LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Jackson

REGISTERED OFFICE:

41 Wordsworth Way

Bothwell

G71 8QR

REGISTERED NUMBER:

SC367079 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

633

844

Investment property

5

68,750

68,750

69,383

69,594

CURRENT ASSETS

Debtors

6

40,175

227,885

Cash at bank

182,716

35,300

222,891

263,185

CREDITORS

Amounts falling due within one year

7

(1,021

)

(7,943

)

NET CURRENT ASSETS

221,870

255,242

TOTAL ASSETS LESS CURRENT LIABILITIES

291,253

324,836

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

291,153

324,736

SHAREHOLDERS' FUNDS

291,253

324,836

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

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

The director acknowledges her 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 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.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

Mrs C Jackson - Director

1.	STATUTORY INFORMATION

CJACKSON2U LIMITED is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 November 2024

and 31 October 2025

4,888

DEPRECIATION

At 1 November 2024

4,044

Charge for year

211

At 31 October 2025

4,255

NET BOOK VALUE

At 31 October 2025

633

At 31 October 2024

844

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

68,750

NET BOOK VALUE

At 31 October 2025

68,750

At 31 October 2024

68,750

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

193,035

Inter Co Loan - ELJ Drinks

18,962

22,762

Directors' current accounts

21,213

12,088

40,175

227,885

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1

-

Tax

-

6,359

Accrued expenses

1,020

1,584

1,021

7,943