1 April 2025 false No description of principal activity Taxfiler 2024.6 SC087971business:PrivateLimitedCompanyLtd2025-04-012026-03-31 SC0879712025-03-31 SC0879712025-04-012026-03-31 SC087971business:AuditExempt-NoAccountantsReport2025-04-012026-03-31 SC087971business:FilletedAccounts2025-04-012026-03-31 SC0879712026-03-31 SC087971business:Director12025-04-012026-03-31 SC087971business:Director22025-04-012026-03-31 SC087971business:Director32025-04-012026-03-31 SC087971business:RegisteredOffice2025-04-012026-03-31 SC0879712025-03-31 SC087971core:WithinOneYear2026-03-31 SC087971core:WithinOneYear2025-03-31 SC087971core:AfterOneYear2026-03-31 SC087971core:AfterOneYear2025-03-31 SC087971core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 SC087971core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC087971core:RevaluationReservecore:PreviouslyStatedAmount2026-03-31 SC087971core:RevaluationReservecore:PreviouslyStatedAmount2025-03-31 SC087971core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 SC087971core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC087971core:PreviouslyStatedAmount2026-03-31 SC087971core:PreviouslyStatedAmount2025-03-31 SC087971business:SmallEntities2025-04-012026-03-31 SC087971countries:Scotland2025-04-012026-03-31 SC087971core:PlantMachinery2025-03-31 SC087971core:PlantMachinery2026-03-31 SC087971core:WithinOneYear2025-04-012026-03-31 SC087971core:AfterOneYear2025-04-012026-03-31 SC087971business:Director122025-03-31 SC087971business:Director122025-04-012026-03-31 SC087971business:Director122026-03-31 SC087971business:Director212025-03-31 SC087971business:Director212025-04-012026-03-31 SC087971business:Director212026-03-31 SC0879712024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC087971 (Scotland)
JJNB ( PROPERTIES ) LTD Unaudited accounts for the year ended 31 March 2026
JJNB ( PROPERTIES ) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
JJNB ( PROPERTIES ) LTD Company Information for the year ended 31 March 2026
Directors
James Barclay Joan Barclay Nicolas Barclay
Company Number
SC087971 (Scotland)
Registered Office
Summerhill Bellwood Park Perth Perthshire PH2 7AJ Scotland
Accountants
Hawkstane Accountants Brantwoode Ferntower Road Crieff PH7 3DH
- 3 -
JJNB ( PROPERTIES ) LTD Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
862 
862 
Investment property
5
1,521,539 
1,521,539 
1,522,401 
1,522,401 
Current assets
Debtors
6
2,210 
13,269 
Cash at bank and in hand
5,657 
4,270 
7,867 
17,539 
Creditors: amounts falling due within one year
7
(144,030)
(186,189)
Net current liabilities
(136,163)
(168,650)
Total assets less current liabilities
1,386,238 
1,353,751 
Creditors: amounts falling due after more than one year
8
(36,744)
(48,482)
Provisions for liabilities
Deferred tax
(69,781)
(69,781)
Net assets
1,279,713 
1,235,488 
Capital and reserves
Called up share capital
33,000 
33,000 
Revaluation reserve
550,446 
550,446 
Profit and loss account
696,267 
652,042 
Shareholders' funds
1,279,713 
1,235,488 
For the year ending 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 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 17 August 2026 and were signed on its behalf by
James Barclay Director Company Registration No. SC087971
- 4 -
JJNB ( PROPERTIES ) LTD Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
JJNB ( PROPERTIES ) LTD is a private company, limited by shares, registered in Scotland, registration number SC087971. The registered office is Summerhill, Bellwood Park, Perth, Perthshire, PH2 7AJ, Scotland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2025
899 
At 31 March 2026
899 
Depreciation
At 1 April 2025
37 
At 31 March 2026
37 
Net book value
At 31 March 2026
862 
At 31 March 2025
862 
5
Investment property
2026 
£ 
Fair value at 1 April 2025
1,521,539 
At 31 March 2026
1,521,539 
Investment property comprises various commercial properties across Perth. A valuation of the properties were carried out by the directors as at 31 March 2025.
- 5 -
JJNB ( PROPERTIES ) LTD Notes to the Accounts for the year ended 31 March 2026
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,250 
12,309 
Other debtors
960 
960 
2,210 
13,269 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
9,102 
13,780 
VAT
723 
- 
Taxes and social security
12,000 
14,085 
Other creditors
(118)
- 
Loans from directors
119,022 
155,022 
Accruals
3,301 
3,302 
144,030 
186,189 
Included in Bank Loans is an amount of £3,339 (2025-£3,339 ) which is secured over an asset to which it relates.
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
36,744 
48,482 
Included in Bank Loans is an amount of £34,130 ( 2025 - £45868 ) which is secured over an asset to which it relates.
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
James Barclay
77,511 
- 
18,000 
59,511 
Joan Barclay
77,511 
- 
18,000 
59,511 
155,022 
- 
36,000 
119,022 
10
Transactions with related parties
Amounts owed to directors £119,022 (2026 ) £155,022 (2025 ) The loans are interest free and unsecured.
11
Average number of employees
During the year the average number of employees was 3 (2025: 3).
- 6 -