ACCOUNTS - Final Accounts

Registered number: SC279048

J & WJ LAMB LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

J & WJ LAMB LIMITED

COMPANY INFORMATION

DIRECTORS	William M Lamb
	Stephen Lamb
	Colin Lamb


COMPANY SECRETARY	William M Lamb


REGISTERED NUMBER	SC279048


REGISTERED OFFICE	Westby
	64 West High Street
	Forfar
	Angus
	DD8 1BJ


ACCOUNTANTS	EQ Accountants Limited
	Chartered Accountants
	Westby
	64 West High Street
	Forfar
	Angus
	DD8 1BJ

J & WJ LAMB LIMITED

REGISTERED NUMBER: SC279048

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


CURRENT ASSETS
Debtors		253,511		254,381
		253,511		254,381
Creditors: amounts falling due within one year	4	(835)		(835)
NET CURRENT ASSETS			252,676		253,546
TOTAL ASSETS LESS CURRENT LIABILITIES			252,676		253,546

NET ASSETS			252,676		253,546

CAPITAL AND RESERVES
Called up share capital	5	3	3
Profit and loss account		252,673	253,543
		252,676	253,546

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 September 2026.

William M Lamb

Director

The notes on page 2 form part of these financial statements.

Page 1

J & WJ LAMB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	GENERAL INFORMATION

J & WJ Lamb Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC279048. The registered office is Westby, 64 West High Street, Forfar, Tayside, DD8 1BJ.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

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.

2.3

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.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 3 (2025 - 3).

4.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2026	2025
		£	£

Accruals and deferred income	835	835
	835	835

5.	SHARE CAPITAL
		2026	2025
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

3 (2025 - 3) Ordinary shares shares of £1.00 each	3	3

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