JAMES SHORT LTD - Accounts

JAMES SHORT LTD
Contents Page
For the year ended 30 June 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

JAMES SHORT LTD
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	266	355
		266	355
Current assets
Cash at bank and in hand		4,278	3,509
Creditors: amount falling due within one year		(362)	(476)
Net current assets		3,916	3,033

Total assets less current liabilities		4,182	3,388
Net assets		4,182	3,388

Capital and reserves
Called up share capital		100	100
Profit and loss account		4,082	3,288
Shareholders' funds		4,182	3,388

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 24 September 2026 and were signed by:

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James SHORT
Director

1

JAMES SHORT LTD
Notes to the Abridged Financial Statements
For the year ended 30 June 2026

General Information

JAMES SHORT LTD is a private company, limited by shares, registered in Scotland, registration number SC537132, registration address 94 HOPE STREET, SUITE 2.11 GLASGOW, G2 6PH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 July 2025	2,248	2,248
Additions	-	-
Disposals	-	-
At 30 June 2026	2,248	2,248
Depreciation
At 01 July 2025	1,893	1,893
Charge for year	89	89
On disposals	-	-
At 30 June 2026	1,982	1,982
Net book values
Closing balance as at 30 June 2026	266	266
Opening balance as at 01 July 2025	355	355

2