REGISTERED NUMBER: SC410722 (Scotland)

Unaudited Financial Statements for the Year Ended 30th November 2025

for

J Ronald Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J B Ronald

SECRETARY:

E L Ronald

REGISTERED OFFICE:

Innischeroch

Crianlarich

Perthshire

FK20 8QS

REGISTERED NUMBER:

SC410722 (Scotland)

ACCOUNTANTS:

Stevenson Ferguson & Company Limited

15 Parish Gardens

SYMINGTON

Ayrshire

KA1 5SB

FIXED ASSETS

Tangible assets

4

84,000

41,000

CURRENT ASSETS

Debtors

5

74,187

34,765

Cash at bank

89,215

224,793

163,402

259,558

CREDITORS

Amounts falling due within one year

6

85,472

180,044

NET CURRENT ASSETS

77,930

79,514

TOTAL ASSETS LESS CURRENT LIABILITIES

161,930

120,514

PROVISIONS FOR LIABILITIES

15,960

7,290

NET ASSETS

145,970

113,224

CAPITAL AND RESERVES

Called up share capital

105

57

Retained earnings

145,865

113,167

SHAREHOLDERS' FUNDS

145,970

113,224

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 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 29th June 2026 and were signed by:

J B Ronald - Director

1.	STATUTORY INFORMATION

J Ronald Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st December 2024

102,593

Additions

70,276

At 30th November 2025

172,869

DEPRECIATION

At 1st December 2024

61,593

Charge for year

27,276

At 30th November 2025

88,869

NET BOOK VALUE

At 30th November 2025

84,000

At 30th November 2024

41,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

68,983

30,168

Other debtors

5,204

4,597

74,187

34,765

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

59,629

35,626

Taxation and social security

11,422

23,731

Other creditors

14,421

120,687

85,472

180,044

7.	ULTIMATE CONTROLLING PARTY

The controlling party is J B Ronald.