Jessica Anderton Designs Limited

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the director on the preparation of the unaudited statutory accounts of Jessica Anderton Designs Limited for the period 29 March 2025 to 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Jessica Anderton Designs Limited for the period 29 March 2025 to 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.

As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.

This report is made solely to the director of Jessica Anderton Designs Limited , as a body, in accordance with the terms of our engagement letter dated 07 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of Jessica Anderton Designs Limited and state those matters that we have agreed to state to the director of Jessica Anderton Designs Limited , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jessica Anderton Designs Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Jessica Anderton Designs Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jessica Anderton Designs Limited . You consider that Jessica Anderton Designs Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Jessica Anderton Designs Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

31 August 2026

Glen Drummond Ltd

Chartered Accountants

Argyll House

Quarrywood Court

Livingston

EH54 6AX

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Jessica Anderton Designs Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC843256

		31 March 2026
	Notes	£	£
CURRENT ASSETS
Stocks	4	6,380
Debtors	5	3,187
Cash at bank and in hand		1,698

		11,265
Creditors: Amounts Falling Due Within One Year	6	(11,215 )

NET CURRENT ASSETS (LIABILITIES)			50

TOTAL ASSETS LESS CURRENT LIABILITIES			50

NET ASSETS			50

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			49

SHAREHOLDERS' FUNDS			50

For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss J Anderton

Director

31 August 2026

The notes on pages 3 to 4 form part of these financial statements.

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Jessica Anderton Designs Limited

Notes to the Financial Statements

For the Period 29 March 2025 to 31 March 2026

Notes to the Financial Statements

1. General Information

Jessica Anderton Designs Limited is a private company, limited by shares, incorporated in Scotland, registered number SC843256 . The registered office is Argyll House, Quarrywood Court, Livingston, EH54 6AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.4. Financial Instruments

Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Stocks

	31 March 2026
	£
Stock	6,380

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Jessica Anderton Designs Limited

Notes to the Financial Statements (continued)

For the Period 29 March 2025 to 31 March 2026

5. Debtors

	31 March 2026
	£
Due within one year
Other debtors	3,187

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Other creditors	8,050
Taxation and social security	3,165

	11,215

7. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	1

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 March 2026
	£
Later than one year and not later than five years	13,417

	13,417

9. Related Party Disclosures

The company operates a loan account with the director, Miss J Anderton.

During the year, the director advanced loans totalling £8,050 to the company. At the year end, the balance due to the director was £8,050. This loan is unsecured, interest free and has no fixed repayment terms.

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