1 January 2025 false No description of principal activity Taxfiler 2024.6 SC583273business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC5832732024-12-31 SC5832732025-01-012025-12-31 SC583273business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC583273business:FilletedAccounts2025-01-012025-12-31 SC5832732025-12-31 SC583273business:Director12025-01-012025-12-31 SC583273business:RegisteredOffice2025-01-012025-12-31 SC5832732024-12-31 SC583273core:WithinOneYear2025-12-31 SC583273core:WithinOneYear2024-12-31 SC583273core:AfterOneYear2025-12-31 SC583273core:AfterOneYear2024-12-31 SC583273core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC583273core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC583273core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC583273core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC583273core:PreviouslyStatedAmount2025-12-31 SC583273core:PreviouslyStatedAmount2024-12-31 SC583273business:SmallEntities2025-01-012025-12-31 SC583273countries:Scotland2025-01-012025-12-31 SC583273core:PlantMachinery2025-01-012025-12-31 SC583273core:MotorVehicles2025-01-012025-12-31 SC583273core:PlantMachinery2024-12-31 SC583273core:MotorVehicles2024-12-31 SC583273core:PlantMachinery2025-12-31 SC583273core:MotorVehicles2025-12-31 SC5832732024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC583273 (Scotland)
Johnstone And Kennedy Ltd Unaudited accounts for the year ended 31 December 2025
Johnstone And Kennedy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Johnstone And Kennedy Ltd Company Information for the year ended 31 December 2025
Director
Brian Kennedy
Company Number
SC583273 (Scotland)
Registered Office
20 Cassillis Road Maybole Ayrshire KA19 7HF Scotland
Accountants
Fletcher and Banks Accountants Ltd 32 Moorfield Road Prestwick KA9 2HW
- 3 -
Johnstone And Kennedy Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
19,954 
24,943 
Current assets
Inventories
51,918 
- 
Debtors
5
20,000 
6,000 
Cash at bank and in hand
67,222 
107,653 
139,140 
113,653 
Creditors: amounts falling due within one year
6
(28,379)
(30,070)
Net current assets
110,761 
83,583 
Total assets less current liabilities
130,715 
108,526 
Creditors: amounts falling due after more than one year
7
- 
(4,167)
Net assets
130,715 
104,359 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
130,615 
104,259 
Shareholders' funds
130,715 
104,359 
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 13 August 2026 and were signed on its behalf by
Brian Kennedy Director Company Registration No. SC583273
- 4 -
Johnstone And Kennedy Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Johnstone And Kennedy Ltd is a private company, limited by shares, registered in Scotland, registration number SC583273. The registered office is 20 Cassillis Road, Maybole, Ayrshire, KA19 7HF, 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.
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:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
3,658 
40,945 
44,603 
At 31 December 2025
3,658 
40,945 
44,603 
Depreciation
At 1 January 2025
1,318 
18,342 
19,660 
Charge for the year
468 
4,521 
4,989 
At 31 December 2025
1,786 
22,863 
24,649 
Net book value
At 31 December 2025
1,872 
18,082 
19,954 
At 31 December 2024
2,340 
22,603 
24,943 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
20,000 
6,000 
- 5 -
Johnstone And Kennedy Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,167 
10,000 
VAT
3,663 
299 
Trade creditors
480 
440 
Taxes and social security
18,760 
19,272 
Loans from directors
1,309 
59 
28,379 
30,070 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
4,167 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -