CF Jardine Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC811781

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,537		7,455

			5,537		7,455
CURRENT ASSETS
Debtors	5	1		1
Cash at bank and in hand		16,145		21,998

		16,146		21,999
Creditors: Amounts Falling Due Within One Year	6	(21,752 )		(26,493 )

NET CURRENT ASSETS (LIABILITIES)			(5,606 )		(4,494 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(69 )		2,961

NET (LIABILITIES)/ASSETS			(69 )		2,961

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(70 )		2,960

SHAREHOLDERS' FUNDS			(69)		2,961

Page 1

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CF Jardine Ltd

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 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.

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

Mr Craig Jardine

Director

21/08/2026

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

1. General Information

CF Jardine Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC811781 . The registered office is 20 Nungate Gardens, Haddington, EH41 4EE.

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 represents amounts receivable for consultancy and professional services provided during the year, excluding value added tax.

Revenue is recognised when the services have been provided to the client and it is probable that the economic benefits associated with the transaction will flow to the company.

Where services are provided over a period of time, turnover is recognised by reference to the stage of completion at the balance-sheet date, provided the outcome of the transaction can be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

SL 15%

2.4. 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 temporary differences where it is probable that tax will be payable or recoverable in the future. Deferred tax assets and liabilities are not recognised when the temporary differences arise from timing differences that are not expected to reverse in the foreseeable future.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2025	7,559
Additions	600

As at 31 May 2026	8,159

...CONTINUED

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CF Jardine Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

Depreciation
As at 1 June 2025	104
Provided during the period	2,518

As at 31 May 2026	2,622

Net Book Value
As at 31 May 2026	5,537

As at 1 June 2025	7,455

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1	1

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	282	7,967
Taxation and social security	21,470	18,526

	21,752	26,493

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

8. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	75,466	66,000

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