Company registration number SC143699 (Scotland)
Boland Jarrett (Edinburgh) Limited
unaudited financial statements
for the year ended 31 December 2025
Pages for filing with registrar
Boland Jarrett (Edinburgh) Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 6
Boland Jarrett (Edinburgh) Limited
Balance sheet
as at 31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,234
10,433
Current assets
Stocks
60
100
Debtors
5
25,304
17,038
Cash at bank and in hand
87,231
91,172
112,595
108,310
Creditors: amounts falling due within one year
6
(54,414)
(79,919)
Net current assets
58,181
28,391
Net assets
63,415
38,824
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss reserves
53,415
28,824
Total equity
63,415
38,824

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 August 2026 and are signed on its behalf by:
Alan Johnston
Director
Company registration number SC143699 (Scotland)
Boland Jarrett (Edinburgh) Limited
Notes to the Financial Statements
for the year ended 31 December 2025
- 2 -
1
Accounting policies
Company information

Boland Jarrett (Edinburgh) Limited is a private company limited by shares incorporated in Scotland. The registered office is 23c Dundas Street, Edinburgh, EH3 6QQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The financial statements do not include a cash flow statement because the company, as a small reporting entity, has claimed exemption from the requirement to prepare such a statement.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover comprises the value of work done in year ascertained by reference to amounts invoiced.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
3 years
Motor vehicles
4 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Boland Jarrett (Edinburgh) Limited
Notes to the Financial Statements (continued)
for the year ended 31 December 2025
1
Accounting policies (continued)
- 3 -
1.6
Stocks

Raw material stocks are valued at the lower of cost and net realisable value. Contract work in progress is stated at costs incurred, less transfer to the profit and loss account, after deducting foreseeable losses and payment on account not matched with turnover. Amounts recoverable on contracts are included in debtors and represent turnover recognised in excess of payment on account.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Boland Jarrett (Edinburgh) Limited
Notes to the Financial Statements (continued)
for the year ended 31 December 2025
1
Accounting policies (continued)
- 4 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. This includes payments to a multi-employer defined benefit scheme which the company is a member of. Under FRS 102, as there is insufficient information to determine the company's share of the assets and liabilities of the scheme, it is entitled to account for any costs as if it was a defined contribution scheme.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
6
Boland Jarrett (Edinburgh) Limited
Notes to the Financial Statements (continued)
for the year ended 31 December 2025
- 5 -
4
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
8,841
31,573
40,414
Depreciation and impairment
At 1 January 2025
8,807
21,174
29,981
Depreciation charged in the year
-
0
5,199
5,199
At 31 December 2025
8,807
26,373
35,180
Carrying amount
At 31 December 2025
34
5,200
5,234
At 31 December 2024
34
10,399
10,433
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts due from group undertakings
4,881
-
0
Other debtors
20,423
17,038
25,304
17,038
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,054
3,745
Amounts owed to group undertakings
40,751
49,930
Taxation and social security
6,024
7,826
Other creditors
6,585
18,418
54,414
79,919
Boland Jarrett (Edinburgh) Limited
Notes to the Financial Statements (continued)
for the year ended 31 December 2025
- 6 -
7
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

D Boland was previously the owner and director of Boland Holdings Limited, the parent of Boland Jarrett (Edinburgh) Limited.

During the year the company provided building services totalling £19,738 (2024: £42,600) to Residential Realty Partnership, a firm in which D Boland was a partner.

During the year the company also provided buildings services totalling £8,702 (2024: £6,282) to Chesser Properties Limited, a limited company wholly owned by D Boland's estate.

8
Directors' transactions

Included within 'other debtors' is a loan to one director. The balance at the year-end is £600 (2024: £2,400). The loan is interest free with no fixed terms of repayment.

9
Parent company

The Company is a subsidiary undertaking of Boland Holdings Limited which is the ultimate parent company, incorporated and registered in Scotland. The registered office is 23c Dundas Street, Edinburgh, EH3 6QQ.

The largest group in which the results of the Company are consolidated is that headed by Boland Holdings Limited. The consolidated financial statements of this Group are available to the public and may be obtained from:

The Registrar of Companies

Companies House

Crown Way

Cardiff

CF14 3UZ

No other group financial statements include the results of the Company.

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