IRIS Accounts Production v26.1.10.61 SC161445 Board of Directors 1.12.24 30.11.25 30.11.25 21.8.26 false true true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC161445 2024-11-30 SC161445 2025-11-30 SC161445 2024-12-01 2025-11-30 SC161445 2023-11-30 SC161445 2023-12-01 2024-11-30 SC161445 2024-11-30 SC161445 ns15:Scotland 2024-12-01 2025-11-30 SC161445 ns14:PoundSterling 2024-12-01 2025-11-30 SC161445 ns10:Director1 2024-12-01 2025-11-30 SC161445 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC161445 ns10:SmallEntities 2024-12-01 2025-11-30 SC161445 ns10:Audited 2024-12-01 2025-11-30 SC161445 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 SC161445 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC161445 ns10:FullAccounts 2024-12-01 2025-11-30 SC161445 ns10:OrdinaryShareClass1 2024-12-01 2025-11-30 SC161445 ns10:Director2 2024-12-01 2025-11-30 SC161445 ns10:Director3 2024-12-01 2025-11-30 SC161445 ns10:Director4 2024-12-01 2025-11-30 SC161445 ns10:CompanySecretary1 2024-12-01 2025-11-30 SC161445 ns10:RegisteredOffice 2024-12-01 2025-11-30 SC161445 ns5:CurrentFinancialInstruments 2025-11-30 SC161445 ns5:CurrentFinancialInstruments 2024-11-30 SC161445 ns5:ShareCapital 2025-11-30 SC161445 ns5:ShareCapital 2024-11-30 SC161445 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 SC161445 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 SC161445 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 SC161445 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 SC161445 ns10:OrdinaryShareClass1 2025-11-30

REGISTERED NUMBER: SC161445 (Scotland)

| Report of the Directors and |

| Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| J29 (Scotland) Limited |

J29 (Scotland) Limited (Registered number: SC161445)

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

J29 (Scotland) Limited

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | P J Kelly

| P D Kelly

| J A Stickler

| T M Paterson

| SECRETARY: | J A Stickler

| REGISTERED OFFICE: | 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

| REGISTERED NUMBER: | SC161445 (Scotland)

| SENIOR STATUTORY AUDITOR: | John O'Hara CA

| AUDITORS: | O'Haras Accountants Limited (Statutory Auditor)

| Radleigh House

| 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

J29 (Scotland) Limited (Registered number: SC161445)

Report of the Directors

for the Year Ended 30 November 2025

The directors present their report with the financial statements of the company for the year ended 30 November 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 December 2024 to the date of this report.

P J Kelly

P D Kelly

J A Stickler

T M Paterson

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, O'Haras Accountants Limited (Statutory Auditor), will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

P D Kelly - Director

21 August 2026

J29 (Scotland) Limited (Registered number: SC161445)

Balance Sheet

30 November 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 2,967,251 |  | 2,920,988 |  |

Debtors | 3 | 2,414 |  | 3,660 |  |

Cash at bank | 12,299 |  | 10,734 |  |

2,981,964 |  | 2,935,382 |  |

CREDITORS

Amounts falling due within one year | 4 | 3,061,452 |  | 2,896,092 |  |

NET CURRENT (LIABILITIES)/ASSETS | (79,488 | ) | 39,290 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (79,488 | ) | 39,290 |  |

CAPITAL AND RESERVES

Called up share capital | 5 | 2 |  | 2 |  |

Retained earnings | (79,490 | ) | 39,288 |  |

SHAREHOLDERS' FUNDS | (79,488 | ) | 39,290 |  |

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 Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

P D Kelly - Director

J29 (Scotland) Limited (Registered number: SC161445)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| Going concern

| The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due. This assessment includes continued financial support from the company's parent undertaking, which has confirmed its intention to provide such support over a period of at least 12 months from the approval date of these financial statements.

| Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.

| Inventories

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Impairment of fixed assets

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an 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 the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Cash and cash equivalents

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

J29 (Scotland) Limited (Registered number: SC161445)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

3. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 2,414 |  | 3,660 |  |

4. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 3,056,452 |  | 2,891,091 |  |

| Other creditors | 5,000 |  | 5,001 |  |

3,061,452 |  | 2,896,092 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| John O'Hara CA (Senior Statutory Auditor)

| for and on behalf of O'Haras Accountants Limited (Statutory Auditor)

7. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Paterson Quarries Limited.