Company Registration No. SC579311 (Scotland)
John Kay's Shop Ltd
Unaudited accounts
for the year ended 31 October 2025
John Kay's Shop Ltd
Unaudited accounts
Contents
John Kay's Shop Ltd
Company Information
for the year ended 31 October 2025
Directors
Alice McRae
Andrew Alexander McRae
Company Number
SC579311 (Scotland)
Registered Office
8 Victoria Street
Edinburgh
EH1 2HG
United Kingdom
Accountants
Braes Accountancy Limited
Ironworks Business Centre
Castlelaurie Industrial Estate
Falkirk
Stirlingshire
FK2 7XE
John Kay's Shop Ltd
Statement of financial position
as at 31 October 2025
Cash at bank and in hand
62,096
126,136
Creditors: amounts falling due within one year
(204,504)
(269,810)
Net current assets
102,994
105,115
Total assets less current liabilities
102,994
105,115
Creditors: amounts falling due after more than one year
(30,142)
(35,966)
Called up share capital
100
100
Profit and loss account
72,752
69,049
Shareholders' funds
72,852
69,149
For the year ending 31 October 2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by
Andrew Alexander McRae
Director
Company Registration No. SC579311
John Kay's Shop Ltd
Notes to the Accounts
for the year ended 31 October 2025
John Kay's Shop Ltd is a private company, limited by shares, registered in Scotland, registration number SC579311. The registered office is 8 Victoria Street, Edinburgh, EH1 2HG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 November 2024
6,000
53,434
59,434
At 31 October 2025
6,000
53,434
59,434
At 1 November 2024
6,000
53,434
59,434
At 31 October 2025
6,000
53,434
59,434
Amounts falling due within one year
Accrued income and prepayments
1,571
5,995
Amounts falling due after more than one year
Amounts due from group undertakings etc.
40,000
40,000
Other debtors
184,000
184,000
John Kay's Shop Ltd
Notes to the Accounts
for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,483
5,483
Amounts owed to group undertakings and other participating interests
33,107
37,175
Taxes and social security
21,230
42,189
Loans from directors
2,146
14,195
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 8 (2024: 8).