Jolass Limited

Registered Number
SC623178
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2026

Jolass Limited

Company Information
for the year from 1 April 2025 to 31 March 2026


Directors	J F D Lidderdale
	S E Skinner


Registered Address	25 Glebeway
	Meigle
	Blairgowrie
	PH12 8SA


Registered Number	SC623178 (Scotland)

Jolass Limited

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		4		4
			4		4
Current assets
Cash at bank and on hand		996		996
		996		996
Net current assets (liabilities)			996		996
Total assets less current liabilities			1,000		1,000
Net assets			1,000		1,000
Capital and reserves
Called up share capital			1,000		1,000
Shareholders' funds			1,000		1,000

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 September 2026, and are signed on its behalf by:

S E Skinner
Director
Registered Company No. SC623178

Jolass Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 25	4	4
At 31 March 26	4	4
Net book value
At 31 March 26	4	4
At 31 March 25	4	4

	Notes
	¹Investments in group undertakings and participating interests